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Marcelo Guimarães Francisco

Areas of expertise
Experience
Marcelo specializes in tax law, focusing on complex legal disputes involving federal, state, and municipal-level taxes.
He also handles legal proceedings concerning the extension of liability to economic groups and executives, procedural disputes, the renewal of tax clearance certificates and numerous other tax-related matters.
Education
Bachelor of Laws – Universidade Paulista (UNIP);
Specialization in Tax Law – Universidade de São Paulo (USP);
Master’s Degree – Fundação Getulio Vargas Business School (FGV).
Governments capitalize on profits, hitting consumers’ wallets
The federal and state governments’ efforts to increase taxes this year to address fiscal deficits have already impacted companies’ bottom lines, which, in turn, affects consumers. This trend is expected to continue into 2025, with additional changes set to further strain corporate finances and, consequently, investment resources.
Publicly traded companies, particularly those affected by the taxation changes introduced in January, saw reduced profits this year due to the direct effects of the tax hikes. Measures had to be implemented within a short time frame to partially offset this unforeseen burden.
According to financial statements from the first half of the year, the initiation of tax and contribution collections had a significant impact on the incentives granted for investments made in the country, commonly referred to as investment subsidies.
Click here and read the article on Valor Econômico Internacional.
Areas of expertise
Mattos Filho promotes seven lawyers to its partnership
Mattos Filho has announced seven lawyers have been promoted to the firm’s partnership. The new partners work across six different practice areas: litigation & arbitration, finance, asset management services & investment funds, infrastructure & energy, corporate/M&A, and tax.
Six of the seven new partners are women. In the last five years, internal partner promotions at the firm have been practically even in terms of men (31) and women (29) – 52% and 48%, respectively.
Click here and read the article on The Latin American Lawyer.
Mattos Filho promotes seven to partner
Brazilian Elite firm Mattos Filho has promoted seven associates to partner across several practice areas, just weeks after Pedro Whitaker de Souza Dias took the helm as the firm’s managing partner.
The lawyers joined the firm’s senior rank today. Joana Pimentel, Maria Fernanda Fidalgo, Ligia Godoy, Natália Mauad, Marcelo Guimarães and Natalie Matos are based in São Paulo, whilst Natália de Santis works at the firm’s Rio de Janiero outpost. The firm now counts 144 partners and increases the number of women in its senior rank to 36.1%. According to the LL250 Performance Index, women make up on average 40.4% of partnerships in Brazil.
Click here and read the article on Latin Lawyer.
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