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“28 years breaking the normal standards of knowledge,
demystifying the Law. The place where the businesses happen"
THE LABOR REFORM - In questions and answers
"Legal services oriented to the business development"
One of the major challenges of the law firms is to integrate the legal services in the development of the corporate affairs.
ANÁLISE ADVOCACIA 500 – RONALDO MARTINS & Advogados is included again in the list of the 500 Most Admired Law Firms.
LEGAL 500 – RONALDO MARTINS & Advogados is the 5th ranked among the best law firms in the tax category.
The ANEFAC Magazine had the participation of Mr. Ronaldo Martins in the reporting "How to properly protect your property".
In the globalized marketplace, RONALDO MARTINS & Advogados works
to break the normal standards of the knowledge, demystifying the Law.
The firm aims at increasing the corporate productivity and making the
legal information accessible to all levels of the company.
The legal services of RONALDO MARTINS & Advogados comply with
and follow rigid rules - both ethical and moral - in the
formulation and guidance of the legal procedures.
We aim at not exposing the companies to risks and contingencies
that may, either directly or indirectly, affect their equity.
For the achievement of these goals, the assets available to
RONALDO MARTINS & Advogados are the intellectual capital represented
by the team of partners, lawyers, trainees, employees and our clients.
These are the most important assets of the business world and require
permanent investments: the first with constant training to achieve
competence in the "know-how"; second to receive the best legal practices
in their businesses.
Focused on the client, the firm adopts a clear strategic guidance
to add value in the conduction of the businesses of the company and
in the search for results in the provision of legal services, which
cannot be considered as an end in themselves, but tools and means to
achieve the final result of every corporate business: the profit with
RONALDO MARTINS & Advogados is headquartered in São Paulo and has branches in Brasília and Santo André.
Associates, Members and Correspondents in Brazil and abroad, with forecast of constant expansion.
The same language between clients and lawyers.
RONALDO MARTINS & has been established from
the idea that legal services shall be provided in order to establish a common language between clients and lawyers.
Such view guided concepts, structures and way of working.
One of the major challenges of the law firms is to integrate the legal services to the business development.
For RONALDO MARTINS & Advogados, the purpose was to overcome this challenge, causing the firm to be a facilitator,
an instrument to add value to the results pursued by our clients.
Such vision of the provision of legal services allowed
us to have an immediate identity with the clients and their legal problems, establishing partnerships, making easier
the search for alternatives and allowing us to innovate, create and offer distinguished solutions.
In summary, our purpose is to contribute to increase the corporate productivity, making the legal information
accessible to all levels of the company, aiming at adding value in the conduction of the clients' businesses. The legal
services shall not be considered as an end in themselves, but means to achieve the final objective of every company:
the profit with social responsibility.
Expertise in areas in which the clients demand new solutions. To provide legal
services sharing the concern of our clients with the business leaded us naturally to a
continuous specialization in certain areas of the law more related to the companies, searching
for creative and innovative solutions, especially in:
Developing a series of procedures and solutions created specially to accelerate
the forwarding and solving of legal problems common those areas.
Continuous growth and expansion: the results of a posture
The growth of RONALDO MARTINS & Advogados over the years was not only
in corporate terms. The firm has been making efforts to expand its actuation
in parallel areas, common to the modern conception of company.
Therefore, besides social actions, sponsorships, supports, publishing of
several editions, creation or participation in cultural and sporting events,
RONALDO MARTINS & Advogados was as pioneer in the obtaining of the quality system
certificate that complies with the requirements of standard NBR ISO 9001.
In the international operations, as a result of the diversity of the legal
systems of the involved countries, the firm has been keeping permanent relationships
with several law firms abroad. In parallel, the lawyers of RONALDO MARTINS & Advogados,
when attending courses outside the country - master's degree and doctorate - has been
attending training periods in those partners, strengthening our contacts and acquiring
experience and knowledge of the day-to-day of the legal businesses of those countries.
In a consulting and procedural manner, serves and advances the requirements of the companies
that need legal support in the operations related to the taxation in the international commerce,
such as, for example: the correct tax classification of the good to be marketed; the use of the
special customs regimes, as a way to minimize the costs arising from the commercial operation; the correct
use of the transfer price, the correct use of the customs valuation for taxation of imported goods and the
actuation in the tax administrative proceeding and in the consultation administrative proceeding.
Actuation in the bidding procedures (essential for the performance of
works and services to the government), filing administrative appeals, analyzing all
phases of the bidding in order to check any nullities. Rendering of consulting in all
phases of the several bidding modalities (competition, contest, price taking, auction,
Advisory and Consulting, preventive and procedural (administrative and court),
in the environmental area, focused on the management and audit, elaborating
environmental diagnostic and proposing proper solutions to the enterprise and
its adjustment to the environmental laws.
Actuation before the regulatory entities
Fitting to the Conservation Units
Environmental Impact Assessment and Studies
Actuates in the filing and defense of all types of actions of civil nature,
involving performance of agreements, non-received credits and actions for
indemnity of any kind.
Concerning the commercial law, the firm actuates by enabling credits in bankruptcy,
filing petitions for bankruptcy by lack of payment or assumption of insolvency, filing
petitions for self-bankruptcy of debtor in lack of payments and analyzing all incidents
arising from the bankruptcy proceeding, in all of its phases (pre-bankruptcy, bankruptcy
itself and after- bankruptcy).
It also files petitions for arrangement with creditors in the bankruptcy suspensive and
preventive modalities. In the preventive modality, the firm proposes the arrangement with creditors,
permitting the debtor to request for remissive preventive arrangement with creditors (decrease of the debt),
default or dilation (longer term for payment) and mixed (decrease of the debt and longer term for payment).
Advisory and consulting in the interpretation, analysis and elaboration of several
types of agreements. Actuation in proceedings that aim at the termination and rescission
of agreements in view of any failures in the formation, invalidity and ineffectiveness of
some of their clauses or their whole contents, verified at the time of the interpretation
or also by formal irregularities.
Concerning the specific agreements, in addition to the general practice,
it actuates in the new contractual features, such as leasing, the know-how agreement,
the franchising, the factoring and the arbitration.
Legal guidance of the services of protection to trademarks and patents, industrial property,
copyrights, franchises, software registration, licensing, Internet domain registration, industrial design,
technology transfer, know-how, including opinions, agreements, their registration in Brazil before INPI
(National Institute of Industrial Property) and other proper entities, providing administrative and court advisory.
On a preventive basis, advises and acts before the manufacturers, producers, builders,
traders, importers and service providers on the problems that arise in the consumer relation.
Long-time experience in the filing of lawsuits, elaboration of defense and court and administrative
appeals that involve individual or collective rights. Follow-up of the actuation of the prosecution
service in civil associations in the defense of the consumer interests.
Advisory and guidance on every matter related to the labor law, such as:
collective agreements, individual agreements, labor agreements, outsourcing,
cooperative, occupational safety, among others. Actuation in the legal or
administrative disputes in the defense of the companies, elaborating labor defenses,
submitting objections to assessment notices issued by DRT inspectors, filing appeals with
DRT, TST and STF and other applicable court acts.
Protection of the companies' interests from the unfair competition,
concentration acts and abusive commercial practices, such as dumping and subsides,
promoting the defense before the proper entities, especially through the applicable
Actuates in cases of counterfeiting of products, forgery, search and seizure of
documents and products, equity crimes against the companies, tax evasion crimes and crimes against the environment.
Advisory and consulting of domestic and foreign companies that wish to start operating in the country;
elaboration and amendment of articles of organization and/or articles of incorporation, as well as other
corporate acts, including issuance of debentures and the required registrations before the proper entities.
The firms also provide advisory in the dealings and transactions, such as mergers, acquisitions, split-ups and
joint ventures, including the due diligence services and regularization of foreign investments before the Central
Bank of Brazil.
Preventive analysis of the operating procedures, in order to detect tax contingencies,
ascertaining and recovery of tax credits, tax planning, elaboration of special regimes,
consultations and other guidance on corporate issues and payment of taxes. Acquisitions,
amalgamation and mergers of companies, corporate and family reorganizations - succession and tax planning.
The firm actuates in the administrative and court disputes in all instances.
It provides complete legal advisory for companies that develop or intend to implement
programs in those matters. The following are emphasized among the services provided
by RONALDO MARTINS & Advogados:
Ethics and Social Responsibility - ethical audit and social due diligence
Culture - elaboration of agreements related to cultural projects
Corporate Governance - compliance with the corporate governance requirements of the corporate laws
RONALDO MARTINS & Advogados has the International Desk Service - IDS, for purposes of advising and providing
excellent service to the foreign companies that want to invest in Brazil, as well as to Brazilian companies
that want to expand their businesses in Europe.
IDS is comprised of partners of the different actuation areas of the firm, in order to provide
the companies with a complete and individual legal advisory in the main business areas, mainly:
For advisory and defense of the interests of the Brazilian companies, IDS keeps partnerships with several law firms located in the main countries of the world, permitting to advise and make feasible the projects of its clients in the performance of its strategic and operating plans.
In addition to the Portuguese, the IDS lawyers are fluent in the English, French, Spanish and Italian languages and make frequent visits to the main European capital cities to provide advisory and consulting to its foreign clients. IDS is fully available to discuss business opportunities with the companies of the industrial, commercial or service segments.
Contact: Mrs. Marta Arias Díaz - Lawyer specialized in Foreign Law, partners responsible for IDS
Direct telephone No: +55 11 3066-5919 Mobile: + 55 11 9966-6234
Legal consulting for domestic and foreign companies in the international transfer of Brazilian Reais,
direct investments and in the settlement of disputes before the organs of the Brazilian Financial System.
- Law (1986) - Federal University of Amazonas - AM
- Specialist in Civil Procedural Law (1992) - CEUB - Centro de Ensino Unificado de Brasília - DF
Member of the Brazilian Bar Association - São Paulo and Distrito Federal Chapters
Actuation areas: Tax, Civil and Labor Litigation, acting before the higher courts in general (STF, STJ, TST, TSE, etc.), as well as before the administrative organs headquartered in the Federal Capital, CADE and Administrative Council of Tax Appeals.
- Law (2014) - School of Law de São Bernardo do Campo - SP
Member of OAB - Brazilian Bar Association - São Paulo Chapter
Actuation areas: Consulting and Labor Disputes
- Law (2015) - FMU - Faculdades Metropolitanas Unidas, São Paulo - SP
- Specialization in Civil Procedural Law (in progress - July/2018) - Cogeae - PUC - Pontifical Catholic University, São Paulo, SP
Actuation area: Civil Litigation
- Law (2011) - UNIFAI - Adamantina University Center, São Paulo - SP
- Specialist in Tax Law (2016) - Mackenzie Presbyterian University, São Paulo, SP
Actuation area: Labor Litigation
- Law (2001) - Mackenzie University, São Paulo - SP
- Specialist in Corporate Law (2003) - Mackenzie University, São Paulo - SP
- Specialist in Business Law (2003) - School of Law of Fundação Getúlio Vargas - GV Law, São Paulo - SP
- Course of Corporate Law, Acts and Contracts (2016) - Fundação Getúlio Vargas - GV Law, São Paulo - SP
Member of the International Bar Association (IBA)
Actuation areas: International Agreements, Capital Markets, Foreign Investments in Brazil, Project Finance, Mergers and Acquisitions and Joint Ventures.
- Law (2003) - Mackenzie Presbyterian University, São Paulo - SP
- Specialist in Civil Procedural Law (2006) - Cogeae - PUC - Pontifical Catholic University, São Paulo - SP
- University Extension Course - New Civil Procedural Code (2015) - EPD - Escola Paulista de Direito, São Paulo - SP
Member of the Legislative Committee of AMCHAM Campinas.
- Law (1998) - Centro Universitário Unifieo, Osasco - SP
- Specialist in Labor Procedure and Law (2004) - Mackenzie Presbyterian University, São Paulo - SP
- MBA in Corporate Law (2009) - School of Law of Fundação Getúlio Vargas, São Paulo - SP
- Strategic Business Management (2015) - ISE School Business - Brazil
- Strategic HR (2017) - ISE School Business - Brazil
Member of OAB - Brazilian Bar Association - São Paulo Chapter.
Actuation areas: Labor Litigation and Consulting
- Law (1997) - UNIP - Universidade Paulista, São Paulo - SP
- Specialist in Tax Law (2000) - COGEAE/PUC - Pontifical Catholic University, São Paulo - SP
- Specialist in Tax Law (2003) - COGEAE/PUC - Pontifical Catholic University, São Paulo - SP
- MBA in Tax Management (2012) - FIPECAFI, São Paulo - SP
Member of OAB - Brazilian Bar Association - São Paulo Chapter.
Actuation areas: Tax, Consulting specialized in ISS (Tax on Services), Foreign Trade and Social Security Law Litigation
- Law (2001) - Universidade Paulista, São Paulo - SP
- Graduate course in Tax Law (2004) - Cogeae - PUC - Pontifical Catholic University, São Paulo - SP
- Graduate Course in Constitutional Law (2006) - Escola Superior de Direito Constitucional, São Paulo - SP
- MBA in Accounting (2007) - Cogeae - PUC - Pontifical Catholic University, São Paulo, SP
- Master of Diffuse and Collective Rights (2010) - Unimes - Universidade Metropolitana de Santos, Santos - SP
Actuation area: Tax Litigation
- Direito (2004) - Unifenas – MG;
- Especialista Direito Público (2007) - ANAMAGES – Associação Nacional do Magistrados Estaduais;
- Direito do Trabalho (2010) - FMB;
Membro da OAB/SP;
Áreas de Atuação: Contencioso Trabalhista
Fone Direto: (11) 4316-4711
- Graduação - Direito (2017) – FMU - Faculdades Metropolitanas Unidas - São Paulo - SP;
Membro da OAB - Ordem dos Advogados do Brasil - Seção de São Paulo;
Fone Direto: (11) 3066-5930
- Law (2006) - Centro Universitário de Brasília (UNICEUB) - DF
- Lato Sensu Graduate Course in Law, State and Constitution (2007) - Faculdade de Ciências Jurídicas do Planalto Central (JURPLAC) - DF
- Specialist in Law and Jurisdiction (2009) - União Pioneira de Integração Social (UPIS) - DF
- Specialist in Family Law and Successions Law (2013) - Grupo Atame - DF
- Specialist in Tax Law and Public Finance (2013) - Instituto Brasiliense de Direito Público - IDP
Member of OAB - Brazilian Bar Association - Distrito Federal and São Paulo Chapters
Actuation areas: Tax and Civil Litigation
- Law (2009) - FMU - Faculdades Metropolitanas Unidas São Paulo, SP
- Graduate Course in Tax Law (2014) - COGEAE - PUC - Pontifical Catholic University, São Paulo - SP
- Course of Taxation of the Corporate Structures and Businesses (2016) - FGV - School of Law of São Paulo of Fundação Getúlio Vargas
Actuation area: Tax
- Undergraduate course in Law (1999) - Universidade Brás Cubas, Mogi das Cruzes - SP
- Graduate Course in Labor Law and Procedure (2015) - Escola Superior de Advogados - ESA - OAB/SP;
- Law (1993) - Mackenzie Presbyterian University, São Paulo - SP
- Specialist in Tax Law (2000) - PUC - Pontifical Catholic University, São Paulo - SP
- Specialist in Tax Procedural Law (2002) - PUC - Pontifical Catholic University, São Paulo - SP
- Strategic Management of Business (2015) - ISE Business School - Brazil
- MBA in Tax Management (2015) - FIPECAFI - São Paulo
- Law (1979) - School of Law of São Bernardo do Campo, São Bernardo do Campo - SP
- Specialist in Civil Procedural Law (1980) - PUC - Pontifical Catholic University, São Paulo - SP
- Specialist in Administrative Law (1985) - School of Law of Bernardo do Campo, São Bernardo do Campo - SP
- Undergraduate Course in Civil Law (1992) - School of Law of Bernardo do Campo, São Bernardo do Campo - SP
- IPO Course - Inicial Public Offering (2007) - 1st Class - Fundação Instituto de Administração, São Paulo - SP
Actuation areas: Corporate Law and Corporate Reorganization, Bidding and Industrial Property
- Law (1985) - UNISANTOS - Catholic University of Santos, Santos - SP
- Master of Diffuse and Collective Rights (2004) - UNIMES - Universidade Metropolitana de Santos, Santos - SP
Actuation area: Environmental Law
- Law (1981) - Universidade Braz Cubas, Mogi das Cruzes - SP
- Specialist in Corporate Criminal Law (2002) - FGV - Fundação Getúlio Vargas, São Paulo - SP
- Attending Master's Degree Course of Diffuse and Collective Rights - UNIMES - Universidade Metropolitana de Santos, Santos - SP
Actuation area: Criminal Corporate
- Law (2012) - FMU - University Center of Faculdades Metropolitanas Unidas, São Paulo - SP
Actuation areas: Labor Law
- Law (2012) - FMU - Faculdades Metropolitanas Unidas, São Paulo - SP
- Specialist in Tax Law (2015) - PUC - Pontifical Catholic University, São Paulo - SP
- LLM in n Law Tax - INSPER - Instituto de Ensino e Pesquisa
Actuation areas: Tax, Specialist consultant in PIS and COFINS, Litigation
- Undergraduate Course in Economic Sciences (2004) - PUC - Pontifical Catholic University - SP
- Undergraduate Course in Law (2005) - FMU - Faculdades Metropolitanas Unidas - SP
- Extension in USA Law (2006) - UC Davis School of Law, California, USA
- Undergraduate Course in International Tax Law (2008) - Tax Law Institute of Brazil - São Paulo - Brazil
- Specialization in Mergers & Acquisitions (2011) - International Institute of Social Sciences with International Module in Corporate Law, Vanderbilt University - Nashville, USA
- International Tax & Trust Program Miami (09/2014) - Baker & Mackenzie - Miami, USA
- Private Wealth Management Program (04/2015) - Wharton School of the University of Pennsylvania - Miami - USA
- Strategic Business Management (05/2015) - ISE/IESE Business School - São Paulo - Brazil
- Leadership Fundamentals (CCL) (06/2015) - INSPER/Center for Creative Leadership - Brazil - Latam Conference - São Paulo - Brazil
Actuation areas: national and international equity and succession planning. International investments. Structuring for alternative and real estate investments. National and international tax and corporate planning. Mergers and acquisitions. Transnational transactions and double taxation agreements and sporting law.
- Economics (1975) - Mackenzie University, São Paulo - SP
- Accounting (1977) - Mackenzie University, São Paulo - SP
- Law (1982) - Mackenzie University, São Paulo - SP
- MBA - Accounting, Audit and Planning, and Tax Planning
- Specialist in Law Tax (1980) - Extension Centre of University Studies (2002) - USP, Ribeirão Preto - SP
- Master of Political and Economic Law (2003) - Mackenzie University, São Paulo - SP
- AMP Advanced Management Program (2014) - IESE - University of Navarra - New York
- Value Creation Through Effective Boards - (2015) - IESE - Barcelona - Spain
- PAT - Program of Updating and Trends for Former Students - Disruption Innovation of Exponential Leaders (2017) - ISE Business School - SP
Member of OAB - Brazilian Bar Association - São Paulo and Distrito Federal Chapters
Actuation areas: tax. National and international tax planning, also acting in areas related to the technology transfer, industrial and intellectual property laws and corporate law arising from mergers, split-up and joint venture.
- Accounting Sciences (1998) - UNIFOR, Fortaleza - CE
- Specialist in Audit (2000) - UNIFOR, Fortaleza - CE
- Law (2007) - UNIFOR, Fortaleza - CE
- Specialist in Tax Law and Proceeding (2009) - UNIFOR, Fortaleza, CE
- Legal Law Master - LLM in Corporate Law (2013) - IBMEC/FA7, Fortaleza - CE
Membro da OAB - Ordem dos Advogados do Brasil – Seção Ceará
Member of OAB - Brazilian Bar Association - Ceará Chapter
Member of the Commission of Experts of the Regional Council of Accounting of Ceará
Professional duly qualified by the National Council of Accounting Experts - CNPC, under No. 329, for issuance of Accounting Opinions, Economic and Accounting Expert Examinations
Actuation areas: fiscal, tax, corporate, audit and controllership
- Graduação em Direito (2008) - Faculdade de Direito de São Bernardo do Campo – SP;
- Pós graduação em Direito e Relações do Trabalho (2012) - Faculdade de Direito de São Bernardo do Campo – SP.
- Direito (2014) – Faculdade de Direito de São Bernardo do Campo - SP;
- Cursando Pós Graduação em Direito e Processo do Trabalho – Escola Paulista de Direito. São Paulo - SP;
- Cursando MBA em Direito do Trabalho e Previdenciário – Faculdade Legale. São Paulo - SP.
- Law (2008) - UNIP - Universidade Paulista, Brasília - DF
- Undergraduate Course in Civil Procedural Law - LFG, Brasília - DF
Actuation areas: Civil and Tax
Rua Júlio Gonzalez, 132
28º andar – Cjs. 221 e 222
Edifício Memorial Office
São Paulo – SP
Fone: (11) 3066-4800
Dr. Ronaldo Corrêa Martins
SAUS – Quadra 04, Lotes 09/10, Bloco A, Cj. 526 a 528
Edifício Victoria Office Tower
Brasília – DF
Fone: (61) 3327-2150
Dr. Antonio Carlos de Brito
Rua Peru, 636
Cj. 107 Frezzarim
13465-760 Americana – SP
Fone: (11) 9 7549-9268
Dr. Édnei Alves Manzano Ferrari
Dra. Daniela Leão de Oliveira Araújo
Av. Santos Dumont, 5.600 – Cj. 104
Fortaleza – CE
Fone: (85) 9610-0102
Dr. Tárcio Queiroz Calixto
Rua Dona Elisa Flaquer, 70, Cj. 46, 4º andar
Santo André – SP
Fone: (11) 4316-4711
Dr. Eduardo Pereira Tomitão