Martinelli Advogados has strengthened its Tax practice with the addition of two new partners, expanding the firm’s capabilities in Rio de Janeiro and Pernambuco and responding to the growing demand for tax advice more closely integrated with business decision-making.
Cecília Aragão Costa joins the firm in Recife, while Fernanda Moraes strengthens the Rio de Janeiro team.
Both appointments elevate the seniority of Martinelli’s Tax practice in regions with distinct economic dynamics. They are part of the firm’s strategy to strengthen its presence in key markets for clients operating in an evolving tax environment, marked by regulatory changes, corporate reorganizations, and the need to anticipate the business implications of the Brazilian tax reform.
More by Cecília Aragão Costa
In Pernambuco, the arrival of Cecília Aragão Costa strengthens the firm’s ability to advise companies operating or investing in Northeast Brazil. In this market, decisions related to tax incentives, industrial expansion, investment structuring, and supply chain reorganization increasingly demand an integrated understanding of taxation, regulation, and business strategy.
With over 14 years of experience in tax consulting, Cecília advises on direct and indirect taxation, tax incentives, and international taxation. Her expertise includes tax planning for corporate reorganizations, structuring transactions, identifying tax credits, and applying for state and federal tax incentives. She advises companies in the industrial, transportation and logistics, infrastructure, retail and consumer goods, and healthcare sectors.
More from Fernanda Moraes
In Rio de Janeiro, the arrival of Fernanda Moraes strengthens the firm’s presence in a market that is concentrated among companies in capital-intensive sectors, such as infrastructure, energy, industry, and services. In these sectors, tax decisions have a direct impact on cash flow, operational structures, and long-term planning.
With over 18 years of experience in tax consulting, Fernanda advises Brazilian and multinational companies. Her practice encompasses tax planning, tax credit recovery, tax incentives, and matters related to federal, state, and municipal taxes. She also brings extensive leadership experience, having managed teams and coordinated projects for clients across various sectors.
The appointments come at a time when Brazilian tax reform is moving beyond the legislative sphere and becoming an operational priority for businesses. Business models, supply chains, investments, contracts, systems, pricing structures, and corporate structures are being increasingly reevaluated in light of the new tax landscape.
In this context, there is a growing demand for advisors who can go beyond regulatory interpretation and understand how tax changes affect broader business decisions.
For Martinelli, strengthening its Tax teams in Rio de Janeiro and Recife enhances the firm’s ability to advise its clients from a close perspective of their markets and economic realities, while expanding its presence beyond the traditional centers of corporate legal practice in Brazil.
The appointments are also part of a broader initiative to strengthen Martinelli’s platform in different regions of the country, increasing seniority and specialization in practice areas directly linked to the strategic decisions of companies and investors.
