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Lawyer, MBA in Economics and Business Law from Fundação Getúlio Vargas (FGV) of São Paulo, Specialization in Corporate Affairs Law from the same educational institution, Graduate in Business Law from the Pontifical Catholic University of São Paulo (PUC-SP), Specialization in Negotiation Techniques/Methodology of HARVARD – FEA/USP and Environmental Auditor certified by England based company Neville Clarke International (with recognition by the English Environmental Authority/EARA-England).
Lawyer and Economist, Holder of a Diploma in Policy and Strategy Studies from the Association of Undergraduates of the Escola Superior de Guerra [Superior School of War] – ADESG. Graduate in Tax Law from Fundação Getúlio Vargas of São Paulo – GVlaw/SP (International Taxation, Services, Commerce and Industry); Specialization in Negotiation Techniques/Methodology of HARVARD – FEA/USP and Specialist and expert in Accounting; He was a tax consulting director for Deloitte Touche Tohmatsu Auditores Independentes, where he worked for 10 years.

Cristiane Moreira

Lead Partner, Tax Consulting
Bachelor’s in Accountancy, specialized in federal taxes (Corporate Income Tax – IRPJ, Social Contribution Tax on Net Profit – CSLL, and Contribution Taxes on Gross Revenue for the Social Integration Program – PIS and Social Security Funding – COFINS), Tax planning and law enforcement, corporate reorganization and tax audit skills acquired at Deloitte Touche Tohmatsu Auditores Independentes. She has extensive experience in industrial, commercial and service companies. Coordinator of the multidisciplinary tax consulting area of GUERRABATISTA (GB) firm since GBA foundation in 2006, assisting leadership in Tax Law in an advisory capacity. Member of the Accounting Standards Board, São Paulo State Chapter (CRC/SP).

Anderson Rivas

Lead Partner, Legal Advisory
Undergraduate in Law, Graduate in in Contractual Law from Getúlio Vargas Law School, experience in business law with more than 10 years of professional services in the Legal Department of Deloitte Touche Tohmatsu Auditores Independentes. Broad experience in Mergers and Acquisitions (M&A), Tax Law, Contractual Law and Corporate Affairs Law. Joined GB in 2009, currently acting as firm partner in charge of the corporate law, tax litigation and contractual law areas.

Michael O´Connor

Lead Partner, International Tax Consultancy
Bachelor of Economics from Ulster University, Ireland – B.Sc. Econ (Hons) has served in Brazil as senior manager of Deloitte Touche Tohmatsu Auditores Independentes for more than 15 years and as Tax Manager of Ingram Micro Brasil S.A, a US-based multinational with stocks traded at NYSE. Has acted in the Tax area in Brazil since 1993, specializing in advisory services for multinational companies in engagements such as due diligence reviews, compliance, business consulting, tax and corporate planning strategies; reorganization, foreign investments, acquisition and sale of companies. As a consultant, he has been in charge of the management of institutional matters before federal, state and municipal entities, as well as the (direct and indirect) tax department, servicing tax audit requirements, FIN 48 and FAS 109. Fluent in English and Portuguese.

André Marques

Lead Partner, Tax Consulting
Lawyer with specialization from the Pontifical Catholic University (PUC) of São Paulo/SP. Extensive experience in corporate affairs management, acquired through the work developed in large clients and renowned law firms, some of them recognized by the most respected analysis reports of the industry (Advocacia 500). Marques has worked as an area coordinating lawyer, and later as a legal advisor in leading cases and relevant ones, accumulating several successful cases in delivering important solutions to the strategic demands of his clients.

Backed up by their international experience, the firm’s members envision their clients activity
and potential alternatives “across the border”

Customized services up to the global corporate needs
required by the current economic scenario.


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