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Guilherme Araújo

Guilherme holds a bachelor’s degree in production engineering from the Federal School of Engineering of Itajubá, awarded in 1993, and a master’s of business administration from the William E. Simon Graduate School of Business Administration of the University of Rochester (NY, USA). He has outstanding experience in the creation of new businesses and obtaining capital from large national and international venture capital funds. He led the creation of one of Brazil’s largest solar energy companies, the first to receive institutional investments. He has particular expertise in the renewable energy segment, including its regulatory framework and relationships with the main financial agents and equipment suppliers. He has over 20 years of experience in developing businesses, working both with multinationals and private equity funds.

  • Consulting areas: Pre-operational planning for national and foreign direct investment; renewable energy generation; financial structuring; regulatory planning.

Ronaldo José de Santana Mangini

Ronaldo holds a bachelor’s degree in accounting and postgraduate specialization in financial management. He also has concluded various specialization courses in the areas of administration, taxation, corporate law, succession, finance and oral communication. He has 27 years of experience in the areas of business and tax consulting, including 15 years at PricewaterhouseCoopers Consultoria e Auditoria (1988 to 2002), where for four years he was partner in the corporate and tax consulting area, serving companies of all sizes and types, from family firms to large multinationals. He is registered as a certified accountant with the Regional Council of Accounting of São Paulo (CRC-SP) and has been a member of the Brazilian Institute of Financial Executives (Campinas Chapter) since 1990.

  • Consulting areas: Business law, tax law, corporate law and succession law, notably:
    • Ongoing consulting in the areas of federal, state and municipal taxes;
    • Specific reviews of tax procedures;
    • Responses to queries in the accounting, corporate and tax areas;
    • Tax planning in general, involving: evaluation and formulation of tax strategies for companies and individuals and corporate restructuring to reduce tax costs, among others;
    • Initial tax diagnosis: involving (i) analysis of the tax procedures adopted by the company to identify opportunities for improvements; (ii) possibility of recovering overpaid or unduly paid tax amounts; and (iii) identification of opportunities to recover and/or discuss nonpayment of taxes through administrative or judicial litigation;
    • Service as expert adviser to parties in tax litigation;
    • Participation on committees and boards of corporate clients regarding strategic questions related to taxation, corporate organization, finance, accounting and succession;
    • Participation in courses and at meetings and other events;
    • Evaluation of corporate structures aiming to find ways to reduce costs, especially tax obligations;
    • Corporate restructuring processes involving mergers, acquisitions and spin-offs, capital increases and reductions, balance sheet clean-up by absorption of accounting losses with credits of the owners, etc.;
    • Evaluation of the feasibility of establishing corporate and/or family holding companies and own-asset management firms, etc.;
    • Donation of assets: succession and tax effects.

Roberta Ribeiro Oertel

Roberta received her law degree in 2000 from Pontifical Catholic University of São Paulo (PUC/SP). She also holds an L.L.M. in international private law from Université de Strasbourg, France and a J.D. in the same field in a joint program between that university and the University of São Paulo (USP). She was a coordinator and consultant of ongoing training courses at the École Régionale des Avocats du Grand Est (ERAGE) in Strasbourg.

She is an associate professor at Getulio Vargas Foundation of Rio de Janeiro Law School (Direito Rio). She is a member of the Société de Législation Comparée à Paris of the Institut Français des Experts Juridiques Internationaux (IFEJI) in Paris, the International Law Committee of the São Paulo Chapter of the Brazilian Bar Association and the author of various articles published in Brazil and abroad. She practices law and provides legal consulting in Brazil and France.

  • Consulting areas: Competition law; international trade; international private law.

Jardins Office: Rua Haddock Lobo, 578 - Conjuntos 11 e 92 | CEP 01414-000 - SP Phone: +55 11 3088-9700

Paulista Office: Av. Brigadeiro Luís Antônio, 2504 - Conjunto 161 | CEP 01402-000 - SP Phone: +55 11 3142-9677