Alertas – COSRO

The 2026 ICC Arbitration Rules: Key Changes That Matter For Your Business

Em 1º de junho de 2026, entra em vigor a versão revisada das Regras de Arbitragem da Câmara de Comércio Internacional (“Regras”), aplicável a todos os requerimentos de arbitragem protocolados a partir dessa data. Os procedimentos já instaurados antes de 1º de junho de 2026 permanecerão regidos pela edição anterior das Regras. As novas Regras […]

Companies now have the obligation to inform their employees about preventive health

Foi publicada no Diário Oficial da União, em 6 de abril de 2026, a Lei 15.377/2026, que insere na CLT o artigo 169-A e acrescenta o §3º ao seu artigo 473, impondo às empresas um dever ativo de disponibilizar aos seus empregados informações sobre campanhas oficiais de vacinação, o papilomavírus humano (HPV) e os cânceres […]

Tax Reform and Agribusiness

O agronegócio responde por cerca de um quarto do PIB brasileiro e por quase metade das exportações nacionais. Trata-se, sem exagero, do principal motor econômico do país. Não obstante essa relevância, parcela expressiva do setor ainda não dimensionou adequadamente os efeitos concretos da Reforma Tributária do consumo, regulamentada pela Lei Complementar nº 214/2025 e já […]

BREAKING NEWS: Brazil and European Union recognize mutual adequacy

Em decisão histórica, tanto a ANPD quanto as autoridades europeias reconheceram a adequação mútua na proteção de dados pessoais. A decisão era aguardada após várias interações institucionais entre a ANPD e o EDPB em 2025. O anúncio oficial ocorrerá amanhã (27/01). A decisão facilitará significativamente os negócios entre o Brasil e a União Europeia pois […]

Radar Ambiental & Energy Outlook: Hong Kong Convention and Bill 1,584/2021

Durante décadas, o desmantelamento de navios – também chamado de shipbreaking – vem sendo feito em condições precárias, principalmente em praias do Sul da Ásia. Esses locais concentram mais de 70% do desmonte mundial de embarcações, mas a atividade ocorria com baixo controle ambiental e alto risco à saúde dos trabalhadores. De acordo com dados […]

Energy Outlook: MME Publica Portarias dos LRCAPS 2026

Energy Outlook: Tesouro Nacional anuncia o 3º leilão do Eco Invest Brasil

Energy Outlook: Novas resoluções do CNPE sobre conteúdo local, partilha de produção e eólicas offshore

Energy Outlook: ANP lança consulta prévia visando air e regras para reduzir emissões de metano no setor de Petróleo e Gás

Energy Outlook: MME abre consulta pública sobre metas de redução de emissões do RenovaBio para 2026-2035

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Location

Rio de Janeiro • São Paulo

International Desks

Madrid • New York • Rome • Singapore • Shanghai

Rio de Janeiro

21 3031-2876

Rua Humaitá, 275, 9º andar

São Paulo

11 3038-7111

Avenida Brigadeiro Faria Lima, 201, 11º andar, Cj. 112

Social

Languages

About Us

Capabilities

People

Media

Career

Say Hello

Location

Rio de Janeiro • São Paulo

International Desks

Madrid • New York • Rome • Singapore • Shanghai

Rio de Janeiro

21 3031-2876

Rua Humaitá, 275, 9º andar

São Paulo

11 3038-7111

Avenida Brigadeiro Faria Lima, 201, 11º andar, Cj. 112

Social

Languages

INTEGRITY POLICY

1. PURPOSE AND SCOPE

This Integrity Policy ("Policy") establishes guidelines for conduct that must be observed by all Costa Rodrigues Advogados Employees ("Costa Rodrigues", "COSRO" or "Firm") in the performance of their duties and during their interactions with Public and Private Agents and Competitors, in order to mitigate integrity risks and legal violations.

This Policy should be read along with the Firm's Code of Conduct ("Code") and is intended to supplement it. In case of divergences between the Code and the Policy, the Code shall prevail.

This Integrity Policy will be in force for an indefinite period of time, and may be changed in whole or in part by the Firm.

ANTI-CORRUPTION GUIDELINES

All interactions of Employees with Public or Private Agents, in the name, interest or representation of the Firm and its clients, must always be guided by respect, transparency, commitment and unrestricted compliance with the guidelines of the Code, this Policy, the Anti-Corruption Laws and the legislation in general.

COSRO does not tolerate any form of Corruption or Undue Advantage in interactions with Public Agents, private Agents or any third parties with whom the Firm relates.

In the relationship with Public or Private Agents, Employees are prohibited from:

Promise, offer, give or authorize an Undue Advantage or Facilitation Payment to a Public Official, directly or indirectly (to third parties related to them), regardless of whether there is a counterpart related to this Undue Advantage;
Facilitation Payments are made to Public Officials to expedite or secure a routine, non-discretionary government act, such as payments to expedite the issuance of licenses, inspections, or permits. Facilitation Payments are violations of Anti-Corruption Laws and are prohibited under this policy;
Promise, offer, or give an Undue Advantage to a private individual to obtain favorable treatment, obtaining, retaining, or directing business;
Finance, fund, sponsor or in any way subsidize the practice of Corruption;
Frustrating, defrauding, manipulating, preventing or disturbing public bids, administrative contracts and their amendments, or even bidding or competitive procedures in private entities;
Hinder investigation or inspection activity or intervene in the performance of regulatory agencies or other public bodies;
Assist, influence or assist an employee of a private company to commit fraud or violate the policies or code of conduct of the institutions to which they belong.

All relations with Public Agents must be guided by legality, morality and impersonality. It is the duty of all Employees to avoid any conduct that may constitute or show an act of improbity, including the improper use of information, undue influence or obtaining or offering Undue Advantages.

Employees should act with caution in interactions with Public Officials, because, depending on the circumstances, the items indicated below, in a non-exhaustive manner, may be interpreted as Undue Advantage or violations of Anti-Corruption Laws:

Hospitality;
Job offer;
Favors;
Donations or sponsorships to entities linked to Public Agents;
Gifts (including entertainment, meals, concerts, events, etc.).

In the event that a Public or private Agent requests or implies to solicit an Improper Advantage or Facilitation Payment, the Employee must promptly and clearly refuse the request or insinuation. Terms such as "we will analyze", "we need to decide internally" or "I need my boss's approval", can be understood as a promise of Undue Advantage and, therefore, constitute violations of the Anti-Corruption Laws.

In these cases, the conversation must be interrupted directly and the fact must be reported to the integrity area and the Firm's Ethics Committee.

3. GIFTS, GIFTS AND HOSPITALITY

Freebies

Employees may give Gifts to Public or Private Agents, as long as they respect the limits established in this Policy, are not habitual and are not intended to influence or improperly compensate an act or decision for the benefit of the Firm, its Employees or clients.

Likewise, Employees are authorized to receive Gifts from clients or third parties, as long as they respect the limits established in this Policy, are not habitual and do not have the intention or bring the impression of improperly influencing or compensating an act or decision of the Firm, its Employees or clients.

Gifts

Employees or any third party acting on behalf of or in the interest of the Firm are prohibited from giving, promising, authorizing or offering Gifts to Public Officials or to any third party related to them, even if the position or position of the Public Officer is not related to the activity of the Firm, regardless of whether there is a consideration related to this Gift.

Only the Firm's Partners and Counsels may offer Gifts to clients and third parties, as defined in this Policy, provided that the recipients are not Public Officials, that there is no habituality in the offering, that the Gift does not violate the internal policy of the client or third party and that the Gift is not related to obtaining favorable treatment, retention or directing of business.

The offering of Gifts must follow the Expense and Reimbursement Policy in force at the Firm. When necessary, it shall be incumbent upon the Member or Counsel wishing to offer the Gift to request internal approval with sufficient prior time for review and approval.

Employees may accept Gifts from customers, suppliers and third parties, but the acceptance must be communicated to the Integrity area and the Ethics Committee, which will evaluate how to proceed in relation to the Gift.

Hospitality

Only the Firm is authorized to offer Hospitality to Public or Private Agents. Employees who wish to offer Hospitality, such as travel and accommodation for a lecture or event, must obtain prior approval from the Integrity area and the Firm's Ethics Committee, which will evaluate the best way to do so.

It will be up to the Employee who wishes to offer Hospitality, to request approval with sufficient prior time for the analysis and approval of the Ethics Committee.

If you have any questions about how to act in relation to Gifts, Gifts or Hospitality, please contact the Integrity area of the Office.

4. DONATIONS AND SPONSORSHIPS

Any Donation or Sponsorship made by the Firm will be made in a transparent manner and in compliance with applicable laws. The Firm can carry out Sponsorships in order to assist in the dissemination of the image, brand, products and services. Donations, in turn, are authorized only for philanthropic, charitable or non-profit institutions, whether for social, environmental, cultural projects or in the event of a public calamity.

The procedures for selecting, executing and monitoring Donations and Sponsorships must be strictly followed to avoid acts of fraud, money laundering or Undue Advantage.

Any Donation or Sponsorship on behalf of the Firm must be previously approved by the Firm's Steering Committee.

All Donations and Sponsorships made by the Firm must be formalized in contracts with the beneficiary institution, followed by the issuance of proof of receipt of the donation issued by the beneficiary institution. The benefited institution must prove the proper use of the amount or material donated/sponsored. In addition, Donations and Sponsorships must be properly accounted for, registered and monitored to monitor the allocation of resources.

It is up to the Employee who wishes to make the Donation or Sponsorship to request approval with sufficient prior time for the analysis and approval of the Management Committee, to monitor the signing of the contract and delivery of receipts and to monitor the donated or sponsored resources.

Donations and Political Activities

The Firm does not make donations for political purposes, even indirectly, or to any politician, campaign, political party, or related organization, employee of a political party or candidate for public office, under any circumstances, whether directly or through third parties.

Employees are prohibited from using the Firm, their name or resources, to make political contributions and/or donations, or political campaigns. This guideline is not intended to prohibit the participation of Employees in the political scenario, who, if they wish, must participate using their personal time and resources, without ever linking such participation/contribution to the Firm.

5. CONFLICT OF INTEREST

In the relationship between the Employee and the Firm, the conflict of interest occurs when an Employee has his own interests or those of third parties, which are contrary to the interests of the Firm, in a way that compromises his judgment or influences his decision-making.

As indicated in the Code, in these situations, the actions of Employees must be governed by the principles of loyalty, abstention and confidentiality, as well as the obligation to internally report any situation of possible conflict of interest or violation that is known to them.

Conflicts of interest arise in many forms and the perception of a conflict can cause as much harm as the existence of an actual conflict, as indicated in the Code. We list below some examples:

Financial interest in a third party, Competitor, supplier or client of the Firm;
Position of director or advisor in an external entity in civic organizations, government agencies, companies and advisory councils;
External activity that is not related to the Employee's role in the Office;
Family, friends and other close personal relationships: employ a family member in the Office; direct business to an entity that is owned or managed by a family member or close person; hold a position with direct authority or influence over the hiring, promotion or salary decisions of a family member or close person.
Use of confidential information and resources of the Firm to benefit a third party, external company, consultancy, Competitor, academic activity or other personal interests.

Personal Investments

Due to the nature of the activities of the Firm and its clients, Employees may have access to information from companies that trade securities publicly and that have not yet been made public.

Making investment decisions based on non-public information that you have obtained confidentially in your duties at the Firm may be considered a criminal offence. In addition, having personal financial interests in cases or clients handled by the Firm constitutes a conflict of interest.

The potential configuration of a crime or conflict of interest does not depend on whether the Employee is directly involved in the case or serving the client who trades securities publicly.

Employees may not use information obtained in the performance of their duties for their own benefit or that of third parties when making investments until this information has been disclosed to the public in accordance with capital market rules.

Therefore, the Firm strongly recommends that Employees avoid investments and direct personal trading in shares, debts, securities or any other types of securities of clients or other companies involved in business with clients. For investments in the capital market, give preference to structures through which there is no management over the choice of securities assets, such as multimarket funds, for example.

Employees must not obtain personal Undue Advantages for themselves or for third parties, such as partners and customers, in any situation of conflict of interest. Each Employee is expected to act with integrity, avoiding situations of real or apparent conflict.

As soon as a potential or actual conflict is identified, Employees must report it transparently to the Firm's Management Committee so that it can make a decision and provide the appropriate guidance.

6. FREE COMPETITION

The Firm is committed to free competition and initiative, and any act by Employees or third parties acting on behalf of or in the interest of the Firm that may restrict them is prohibited.

Some examples of anti-competitive acts that are included in this prohibition are:

Discussing, passing on or receiving confidential information from the Firm or commercially sensitive with Competitors;
Combine or establish market divisions;
Exchange sensitive information with Competitors such as the value of proposals submitted, salaries of Employees or contracted services;
Making derogatory comments or rumours towards Competitors.

7. THIRD PARTIES ACTING ON BEHALF OF THE FIRM

The Firm's contracts with third parties acting on its behalf, especially with third parties whose contractual provision nature is interaction with Public Officials, must contain an anti-corruption clause. It is the duty of the Employee responsible for hiring to include the clause in the contract and monitor the activities of the third party, always attentive to any warning signs or non-compliance with the Anti-Corruption Laws.

If an Employee has legitimate reason to believe that a violation of the Anti-Corruption Laws, the Code or this Anti-Corruption Policy has been, is being or may be adopted or promised by a third party on behalf of the Firm, the Employee must immediately suspend the third party's action on behalf of the Firm and contact the Firm's Integrity area through the Ethics Channel, indicated in this Policy.

Despite the suspension, the warning signs are not necessarily evidence of Corruption, nor do they automatically terminate the contract of those who participate in them.

Employees and third parties who may act on behalf of the Firm must pay special attention to the warning signs exemplified below, and the signs may vary depending on the nature of the operation, geographic location or the request for payment and/or expense:

Counterparty that has been administratively punished, convicted or investigated for involvement, even indirectly, in acts related to Corruption, unethical or potentially illegal;
Counterparty that asks for excessive commissions, which are linked to the delivery of a result (success fee) or payments in kind;
Counterparty requesting that the payment be made in an account other than that of the third party who provided the service or in a manner different from that established in the contract;
Counterparty whose partners or controllers are Public Officials, their family members or who have a close relationship with government agencies;
Counterparty recommended by a Public Agent;
Counterparty that provides or requests an invoice or any other dubious document;
Counterparty that refuses or tries to hinder the inclusion of anti-corruption clauses in a written instrument;
Counterparty that proposes a financial operation different from the practices usually adopted for the type of operation or business to be carried out, such as the anticipation of payment before the provision of the service;
Counterparty that does not have an office or employees; and
Public Agent who creates disproportionate difficulties for the development of his activities.

8. ACCOUNTING RECORDS

It is the obligation of the Employees who may be in charge of books, records and accounts to reflect, in a detailed, accurate and correct manner, all financial transactions carried out by the Firm.

Likewise, each Employee must correctly and timely inform the expenses incurred, presenting to the responsible administrative area the documents necessary for their proof, according to the Expense and Reimbursement Policy in force.

To combat corruption and fraud, it is important that the Firm's transactions are transparent, fully documented and classified for ledger accounts that accurately reflect their nature.

Any attempt to camouflage payments, inflows or outflows of amounts or any other form of receipt or outflow of illegal amounts by the Firm are expressly prohibited, subject to sanctions, without prejudice to liability in the administrative, civil and criminal spheres.

All operations must be recorded in accordance with the governing accounting rules, allowing the preparation of accurate, reliable and standardized financial statements.

9. DEFINITIONS

The following definitions are set forth for the interpretation of this Policy:

A Public Agent is any person who exercises, even temporarily, with or without remuneration, by election, call, appointment, designation, hiring or any other form of investiture or bond, mandate, position, employment or public function in Brazil or abroad;
- Included in the definition of Public Agent are members, in Brazil or abroad, of the Legislative, Executive and Judiciary Branches, national or foreign, arbitrators; leaders of political parties and candidates for public office; employees of public entities or agencies, autarchies, public foundations, mixed-capital companies, public companies, national or foreign; people who, even working in private entities, work in the provision of public services, such as concessionaires; or members of international public organizations, royal families, legal entities directly or indirectly controlled by the public authorities of a foreign country or state entities or in diplomatic representations of a foreign country;
Gifts are of low economic value and distributed in a generalized way, as courtesy, advertising or habitual dissemination. They are objects of corporate use, with no commercial value, such as notebooks, calendars, pens and other types of accessories, of common and simple use, which have an indication of the brand, with a value of up to R$ 450.00 (four hundred and fifty reais). Items above this value are considered Gifts;
Collaborator(s) means any partner, associate attorney, employee, trainee, paralegal, intern, partner, and/or any other person and entity acting on behalf of the Firm;

Corruption, under the terms of this Policy, is used in a broad sense, including the crime of corruption itself – typified in Brazilian law – as well as the act or effect that violates any of the Anti-Corruption Laws or the Firm's Code of Conduct;

Competitor is any firm or consultancy that operates in the same field of activity as COSRO;
Conflict of Interest is any situation in which one's own private interests or those of one's closest relationships, in any real or apparent way, interfere or appear to interfere with the interests of the Firm. It is the event or circumstance in which an Employee who has any type of business or potential transaction with the Firm, is involved in a decision-making process and has the power to influence or direct the result of this process, ensuring gain and/or benefit for himself or for a close person, to the detriment of the Firm;
Donations are transfers of goods or values made with the sole purpose of supporting causes, with no consideration, that is, nothing is given in return by the recipient who received the Donation;
Hospitality is services or expenses with transportation, food, accommodation, courses, seminars, congresses, events, fairs or entertainment activities;
Anti-Corruption Laws are the set of laws and regulations applicable to combating and reprimanding corruption and related crimes in Brazil or abroad, such as the Penal Code (Federal Law No. 2,848/40), the Money Laundering Law (Law 9,613/98), the Administrative Improbity Law (Federal Law No. 8,429/92), the Conflicts of Interest Law (Law 12,813/13), the United Nations Convention against Transnational Corruption, the Anti-Corruption Act (Federal Law No. 12,846/13), the American Foreign Corruption Act (FCPA), the UK Bribery Act, as well as their respective regulatory decrees and updates, which provide for the administrative, civil and criminal liability of individuals and legal entities for the practice of crimes and harmful acts against the national public administration;
Facilitation Payments are those made to Public Agents for the purpose of accelerating or guaranteeing a routine, non-discretionary government act, such as, for example, payments to accelerate the issuance of licenses;
Sponsorships are any transfer of values by the Firm to a beneficiary, who, in return, exposes our brand or products;
Gifts are goods, services or advantages of any kind received by those who have an interest in a business decision and that do not constitute a Gift or Hospitality. Examples of Gifts are concert or sporting event tickets, drinks, dinners, personal experiences and favors;
- Items or expenses for transportation, food, lodging, courses, seminars, congresses, events, fairs or entertainment activities, eventually granted to a Public Agent as a result of their duties, but not related to the exercise of Institutional Representation, are considered gifts;
Undue Advantage is any benefit, for one's own benefit or for the benefit of a third party indicated, with pecuniary value or not, which is not due due to a legal or contractual obligation or as a result of the exercise of office, employment or function (it can be materialized through money, currency, favor, employment, etc.).

10. ETHICS CHANNEL

If you have any questions, need help, or wish to report a concern, please contact the Integrity area or the Ethics Committee through the Office's Ethics Channel: hotline@cosro.com.

It is the duty of all Employees to immediately and formally communicate about any violation or suspected violation of this Policy. Messages to the Ethics Channel can be made anonymously and will always be treated confidentially.

All complaints will be investigated internally by COSRO's Integrity area. The Firm prohibits and repudiates any act of retaliation against any person who, in good faith, reports conduct that is illegal or contrary to the guidelines set forth in this Policy.

11. NON-COMPLIANCE AND SANCTIONS

Any violation of this Policy, the Anti-Corruption Laws or any other laws or regulations by Employees is subject to disciplinary measures by the Firm, which may range from a warning to termination of the contract, depending on the severity.

Violations may also result in administrative, criminal and/or civil liability for the Employees or third parties involved. Violators, therefore, will be subject to disciplinary action, including dismissal for cause and possible referral of complaints to the appropriate government agencies. The penalties will be graduated according to the seriousness of the infraction, any recurrence and the effects caused to the Firm.

Persons who fail to take reasonable care to detect or report a violation, as well as persons who refuse or refrain from disclosing information relevant to the proper investigation of the facts, may also be subject to disciplinary measures.

Environmental

Environmental licensing for oil and gas exploration and production operations, especially in offshore areas such as the Pre-Salt, is complex and may involve multiple federal, state, and local environmental authorities. In addition to complying with stringent environmental standards, including climate variability as a central factor in this sector, companies must manage operational risks to prevent accidents, such as oil spills and explosions, which can cause significant damage to the environment and local communities. Operational safety is a critical focus for the industry, as failures can result in substantial legal and financial consequences. Companies need to implement rigorous preventive measures and be prepared to respond swiftly to incidents by developing contingency plans and conducting emergency response training. Beyond administrative responsibilities in the event of environmental accidents – such as fines, license suspensions, or activity embargoes – companies may face judicial disputes and arbitrations regarding civil liability and compensation for environmental and material damages. The environmental licensing process also includes ongoing monitoring requirements and obligations to mitigate impacts, which can significantly affect project timelines and increase operational costs.

Work Highlights:

We represent multiple companies in the oil and gas industry in administrative enforcement proceedings involving the imposition of multimillion-dollar fines due to spills and iridescence events

We provide comprehensive legal advisory services to a company specializing in temporary and permanent multi-megawatt power plants, ensuring electricity supply in cities not connected to the National Interconnected System. Our work includes mapping processes and litigation related to the company’s activities, as well as representation in administrative, judicial, and investigative proceeding

We advise clients on regulatory and environmental aspects related to the flaring of excess natural gas and on discussions concerning financial compensation arising from such emissions

We provide comprehensive legal advisory services in crisis management arising from the disposal of oily waste at client facilities, including representation in administrative and investigative proceedings, definition of response strategy, conduct of internal investigations into the causes of the incident, and analysis of the decision-making process that led to it

Point of Contact:

Vilmar Gonçalves

Partner

Labor

We provide strategic advisory services in the structuring of employee compensation, retention, and termination policies, with a focus on mitigating the risks faced by our clients. We work closely on the development and implementation of occupational safety policies. Our specialized team conducts comprehensive analyses of each situation, taking into account social security and tax variables, while collaborating with various relevant legal practice areas in the sector. We have extensive experience in matters related to offshore working conditions, including compliance with Federal Law No. 5,811/72, regulations on the use of Brazilian crew on vessels, and the issuance of work visas, such as National Immigration Council Resolution No. 6/2017, as well as standards and conventions applicable to maritime workers. We support the implementation of restructuring measures, conduct labor union negotiations, review agreements, and develop robust strategies for judicial and administrative proceedings. Our services also include advisory on Labor Prosecutor’s Office procedures, management of labor violations, defense in claims, and risk and liability assessments in corporate and commercial operations.

Work Highlights:

We advise oil companies in labor union negotiations involving employee unions in the oil industry in Brazil, specifically in the states of Rio de Janeiro, Rio Grande do Norte, Sergipe, Espírito Santo, and Bahia

We advise oil companies with offshore operations on various labor disputes and claims related to work performed on board vessels, in accordance with Federal Law No. 5,811/72

We advise oil companies on strategic labor claims involving employees and service providers operating in Brazil

Point of Contact:

Renata Salluh

Partner

Daniel Landim

Partner

Tax

We advise on structuring projects to achieve tax efficiency, combining regulatory analysis of the sector’s opportunities and challenges with the identification of alternatives to reduce tax impact and mitigate risks. Brazil’s complex tax system, with competencies divided among federal, state, and municipal authorities, requires careful analysis of the legislation applicable to operational activities and other transactions carried out by companies. Our advisory services for the oil and gas sector cover both direct taxes and indirect taxes on goods and services. In addition, we provide guidance on the application of tax incentives and special customs regimes, such as REPETRO (Special Customs Regime for the Export and Import of Goods for Research and Production Activities of Oil and Natural Gas Deposits).

Work Highlights:

We advised a leading company providing international maritime energy solutions and services in its participation in a Petrobras tender for the construction of an FPSO, including reviewing the tax impacts on the structure and the applicability of special customs regimes such as REPETRO and Drawback. After the conclusion of the tender, we assisted in reviewing the contracts and implementing the necessary measures to enable acquisitions and imports under the applicable special customs regimes

We advised a Spanish company on tax matters related to the acquisition of an onshore production asset cluster, including project structuring and the application for a special tax regime with state tax authorities to enable compliance with principal and ancillary obligations by the different collection units during field operations

We advised various companies on assessing the tax impacts and fiscal incentives to be considered when determining pricing for participation in bidding processes, as well as analyzing the feasibility and alternative solutions for implementing structures involving split contracts, subcontracting, joint ventures,consortia, and other arrangements

Point of Contact:

Heber Sacramento

Partner

Corporate Integrity and Digital Transformation

Technology companies operate at a rapid pace of innovation, which demands robust governance, integrity, and legal security structures in an environment often characterized by little or no regulation.

We closely monitor regulatory trends and conduct risk analyses specific to the sector, including regulatory compliance, AML/CFT, sanctions, privacy, and the ethical use of data, as well as AI, blockchain, IoT, 5G, cloud computing, and real-asset tokenization. We assist in structuring and implementing integrity programs and conducting due diligences on partners in strategic transactions, especially in the context of investments, mergers, and international expansion.

We support companies in complying with the LGPD and cybersecurity standards, including for international data transfers, as well as in the responsible deployment of emerging technologies such as artificial intelligence, decentralized autonomous organizations/blockchain, and cloud computing. We structure policies, governance frameworks, and compliance-by-design,including DPIA/LIA and certifications. Our services include diagnostics and roadmaps, policy and code implementation, contract reviews and audit trails, executive training, and ongoing monitoring with analytics.

We have extensive experience leading investigations and managing crises of varying magnitudes, whether internal, before public authorities, or reported to external auditors (shadow investigations), covering issues such as fraud, harassment, cyberattacks, and security incidents. We also advise companies on reporting, cooperation, and leniency agreements, as well as on sanctioning processes before public authorities (CGU/AGU/MPF, ANPD, CADE, CVM, Central Bank, and other agencies).

Work Highlights:

Our team coordinated an internal investigation and crisis management for a Brazilian e commerce marketplace regarding allegations of accounting and commercial fraud. This included defining and framing the scope, coordinating and reporting to the board of directors, and managing interactions and reporting with the external auditor

Our team conducted a gap analysis and document review of the compliance program for a multinational technology payment institution and contributed to the development and revision of the governance structure and internal controls of the payment compliance program

Our team worked on defining the scope and governance structure of the advisory committees to the Board of Directors at a leading technology company for financial operations, credit, risk, and insurance

Our team has worked on multiple pre-acquisition audits of technology companies, covering areas such as data, systems, and SaaS operations

Point of Contact:

Fábio Heilberg

Partner

Bruna Rocha

Partner

Corporate Integrity and Digital Transformation

We have experience advising clients on various infrastructure projects to analyze and mitigate integrity risks from a 360° perspective (ranging from impacts and relations with local communities, data protection, and the environment, to third-party risk management and regulatory issues). We support the development of effective governance and integrity programs, providing security and transparency throughout the entire value chain.

We possess extensive experience in conducting independent investigations and managing crises of varying magnitudes, ensuring operational continuity and reputation preservation, often in coordination, negotiation, and engagement with competent authorities at the municipal, state, or federal, or international levels (e.g., multilateral development banks).

We also support the legal challenges associated with adopting digital solutions for project management and monitoring, artificial intelligence, contracts, and ESG indicators, ensuring compliance with data protection regulations, cybersecurity standards, and regulatory requirements.

Work Highlights:

Our team coordinated crisis management arising from an infrastructure construction accident in the city of São Paulo, engaging and communicating with various authorities and stakeholders, concurrently with an extensive internal investigation

Our team conducted several investigations related to Operation Car Wash for a foreign private equity fund following the acquisition of sanitation assets in Brazil

Our team coordinated independent investigations, reporting to the World Bank and the Inter-American Development Bank, due to sanctions imposed on a Brazilian construction company with international operations for infrastructure projects located in Colombia and Ecuador

Our team conducted an integrity and anti-money laundering audit related to the acquisition of assets from a highway concessionaire

Our team conducted an extensive integrity and anti-money laundering audit in the acquisition of small hydroelectric plants involved in a corruption investigation and subject to a leniency agreement

Point of Contact:

Fábio Heilberg

Partner

Labor

Our extensive knowledge of the complex labor and immigration laws relevant to the shipping and port industries positions us to provide effective, tailored legal solutions for a wide range of players in the sector. We have extensive experience advising on employment contracts, immigration matters, occupational health and safety, labor disputes, and interactions with unions.We structure sector-specific employment models, including temporary, intermittent, and outsourced arrangements, focusing on compliance, allocation of responsibilities, and employment relationships. We assist with scheduling, work-hour banks, weekend and holiday shifts, incentive plans, and performance targets. Our team also supports the development of diversity and inclusion policies (including programs for persons with disabilities and youth apprentices) and psychosocial risk management programs. We advise on variable compensation, bonuses, profit-sharing plans, stock options, and benefits, ensuring alignment with collective bargaining agreements and internal policies. We also provide guidance on labor data governance and digital monitoring, including remote work, call centers, and last-mile teams. We assist in mitigating occupational health and safety risks in retail and logistics environments (ergonomics, cold storage, personal protective equipment) and seasonal campaigns. Our services extend to audits/eSocial, M&A due diligence, and strategic litigation with arguments based on precedents from the Superior Labor Court (TST).

Work Highlights:

We advised a leading global shipowner on labor matters related to the operation of an FSRU in Brazilian waters, including compliance with immigration requirements regarding the proportionality of Brazilian and foreign crew members, work-related incidents, regulatory notices, and administrative proceedings

We advised a marine support vessel operator in Brazil on various labor matters related to the company’s operations in the country, including negotiation of collective bargaining agreements, labor claims, drafting and termination of employment contracts, among other matters

Point of Contact:

Renata Salluh

Partner

Daniel Landim

Partner

Tax

We support the tax structuring of allowances (co-op, bonuses, discounts, gifts, cashback, and loyalty), promotional pricing, and payment methods (PIX, wallets, private label). We address ICMS-ST, DIFAL, single-phase regimes, PIS/Cofins credits and disallowances, classification/NCM, and state incentives, with SPED governance, NF-e/NFC-e, and Block K. We design policies for marketplaces and intermediaries, mitigating joint liability and risks of fiscal reach. We structure import/export chains, drawback, distribution centers, and reverse logistics, managing credits and tax costs. We align royalties, brand licenses, and cost-sharing with the new transfer pricing rules (OECD), avoiding adjustments and double taxation. We assist in due diligence, carve-outs, and reorganizations, preserving credits and special regimes, including in D2C e-commerce. We provide advisory services on matters related to the Tax Reform (CBS/IBS, financial credit, selective tax), simulating impacts by channel, SKU, and state (UF). We represent taxpayers in audits and strategic litigation (ICMS-ST, credits, incentives), both at the administrative and judicial levels.

Work Highlights:

We advised a client in the food sector on the repatriation of funds and also evaluated and structured an Advance for Future Capital Increase (AFAC). Our work included a detailed analysis and optimization of the applicable tax burden on the company’s interstate operations, as well as an assessment of deductibility parameters. Additionally, we reviewed a Special Tax Regime for the client’s operations in the southern region of Brazil, aiming to ensure compliance while maximizing fiscal benefits

Tax assessment of the new distribution structure for a multinational food company, aimed at ensuring that the tax burden would not increase due to modifications in distribution centers, warehousing, and the logistics hub

We advised a client in the beverage sector, with operations located in the Manaus Free Trade Zone, on structuring and pricing their operations. We assisted in adapting contracts to reflect arm’s length pricing in accordance with transfer pricing rules, aiming to support the pricing structure and prevent challenges related to IPI tax credits

Point of Contact:

Heber Sacramento

Partner

Labor

We structure sector-specific employment models, including temporary, intermittent, and outsourced arrangements, focusing on compliance, allocation of responsibilities, and employment relationships. We assist with scheduling, work-hour banks, weekend and holiday shifts, incentive plans, and performance targets. Our team also supports the development of diversity and inclusion policies (including programs for persons with disabilities and youth apprentices) and psychosocial risk management programs. We advise on variable compensation, bonuses, profit-sharing plans, stock options, and benefits, ensuring alignment with collective bargaining agreements and internal policies. We also provide guidance on labor data governance and digital monitoring, including remote work, call centers, and last-mile teams. We assist in mitigating occupational health and safety risks in retail and logistics environments (ergonomics, cold storage, personal protective equipment) and seasonal campaigns. Our services extend to audits/eSocial, M&A due diligence, and strategic litigation with arguments based on precedents from the Superior Labor Court (TST).

Work Highlights:

We advise clients in identifying labor risks in operations and contracts, providing legal support with online sales platforms, mobile applications, and retail strategies, always focusing on promoting a healthy, diverse, and inclusive work environment

We advise clients on the transfer and hiring of professionals, as well as on the implementation and standardization of remote work practices and labor union classification in the sector

We assist clients in the implementation of the Labor Electronic Domicile (DET), mandatory since March 2024, a digital platform that ensures standardized and efficient communication between labor auditors and employers

Point of Contact:

Renata Salluh

Partner

Daniel Landim

Partner

Regulatory and Public Policies

We act in regulatory matters for consumer goods and retail with an end-to-end perspective, integrating sectoral compliance (ANVISA/MAPA/INMETRO), labeling, claims and advertising (CONAR), consumer protection, and ESG governance. We structure and audit portfolios, registration/notification dossiers, PATE/Good Practices, traceability, and reverse logistics, managing risks of greenwashing and recalls. We collaborate in the drafting of typical sector contracts, such as third-party manufacturing/CMO, private label, co-packing, distribution, consignment, trade marketing/merchandising, JBP agreements, among others. We model SLAs, commercial policies, promotions, and pricing, with evidence retention and antitrust/anti-bribery controls. In the digital space, we advise e-commerce and marketplaces on terms, returns/chargebacks, payment methods, anti-fraud, dropshipping, and last-mile operations. We handle LGPD for CRM and personalization, consent management, and data usage in campaigns and customer service/ombudsman channels. We conduct defenses before PROCONs/Senacon, regulatory agencies, and Inmetro. We manage recalls together with the litigation and arbitration team and handle mandatory communications. We support import/export, regulatory due diligence, and portfolio M&As. We implement compliance and serialization technologies to reinforce transparency and traceability across the supply chain.

Work Highlights:

We advised a leading manufacturer of industrial tools and household utensils in the creation of a comprehensive recall strategy across more than twenty countries in Latin America and the Caribbean. Our work included the development of robust and tailored policies and contingency plans, the implementation of transparent communication channels to strengthen customer trust, and the optimization of logistics processes and information systems to ensure efficiency. With this support, we helped our client, recognized for its excellence and industry leadership, mitigate risks and protect its reputation, ensuring consumer safety and minimizing the impact of defective products

We advised a renowned Latin American pharmaceutical company, with a prominent presence in the health and wellness sector, especially in the cosmetics and personal care segments, on the restructuring of its operations in Brazil. We conducted an in-depth analysis of the feasibility of a new corporate and commercial-logistics model, with the aim of optimizing its activities and improving commercial flow. Our work included a comprehensive evaluation of the distribution chain, mapping strategies for operational efficiency, and regularization with the competent governmental and sanitary authorities, anticipating legal implications and ensuring compliance with local regulations. With this strategic consultancy, we enabled our client to consolidate its competitiveness, adapt quickly to the Brazilian market, and ensure strict compliance with the required regulatory standards

Point of Contact:

Bruna Rocha

Partner

Government Contracting

Apoiamos empresas do setor em toda a jornada de contratações públicas, do planejamento ao pós-contrato, sob a Lei 14.133/2021. Estruturamos estratégias para pregões eletrônicos, atas de registro de preços e acordos-quadro, com foco em escala, sazonalidade e SLAs logísticos. Preparamos habilitação técnica e econômico-financeira, catálogos CATMAT/CATSER, amostras e laudos (INMETRO/ANVISA), rotulagem e rastreabilidade. Atuamos em PD&I (encomenda tecnológica, parcerias e testes-piloto). Negociamos cláusulas de garantia, penalidades, logística reversa/recall, propriedade intelectual e subcontratação com KPIs e matriz de riscos. Modelamos reajuste, repactuação e reequilíbrio. Conduzimos impugnações, pedidos de esclarecimento, recursos e diligências, além de mitigação de glosas e retenções. Assessoramos na gestão contratual contínua, incluindo governança, auditoria de desempenho, aditivos e encerramento sem passivos. Entregamos segurança jurídica com velocidade comercial, preservando margem e disponibilidade de estoque em larga escala.

Work Highlights:

Apoiamos uma companhia do setor em ETP/TR para serviços de bilhetagem, controle de acesso, antifraude, atendimento e conciliação financeira. Auxiliamos na formação da documentação técnica e econômico-financeira, bem como na comprovação de capacidade com atestados de pico de acesso, uptime e escala, conformidade LGPD e PCI-DSS. Negociamos garantias, penalidades por indisponibilidade, cláusulas de continuidade de serviço, gestão de filas virtuais, suporte NOC 24×7 e DR. Atuamos em inúmeras impugnações, esclarecimentos, recursos, diligências, perante os órgãos licitantes, TCMs, TCEs, TCUs e MPs

Apoiamos uma multinacional de produtos para higiene pessoal em múltiplos temas associados a PD&I, bem como à Lei 14.133/2021, da estratégia e habilitação à gestão contratual contínua

Point of Contact:

Bruna Rocha

Partner

Jessica Filka

Counsel

Environmental

We work alongside consumer goods and retail companies across the entire value chain, from product design to the operation of stores and distribution centers. We conduct risk assessments and audits, advise on environmental licensing procedures, and provide legal analysis of impact studies, ensuring efficient and strategic navigation of regulatory requirements.

Our practice covers the management of environmental liabilities of any origin, M&A due diligence and supply contracts, and the structuring of results-oriented environmental compliance programs. We consider PNRS standards to implement and audit reverse logistics and post-consumption responsibility (packaging, electronics, textiles), as well as policies on the circular economy, traceability, and decarbonization. We advise on labeling and environmental claims (green claims), chemical substance control in consumer products, water and air quality, atmospheric emissions, noise, and land use in retail and distribution center operations. We advise on the responsible use of genetic heritage and registration in SisGen and manage the full cycle of projects for investigation and remediation of contaminated areas. In environmental litigation, we act in administrative and judicial spheres before IBAMA, state agencies, and Public Prosecutors’ Offices. In environmental crises, we mobilize rapid responses, stakeholder management, and communication strategy with regulators. We also offer continuous regulatory monitoring, training, and ESG support to strengthen reputation, reduce risks, and align operations with the highest standards of environmental responsibility and innovation.

Work Highlights:

We provide consultancy to a multinational in the consumer goods and retail sector on the management of environmental liabilities related to its operations, such as solid waste, effluents, distribution centers, and reverse logistics

We provide advisory services for the decontamination of an area previously used for industrial activities involving handling of chemicals and other pollutants. Our work included the development of environmental remediation strategies adapted to the future use of the area, monitoring water and soil quality, and submission of technical reports to regulatory agencies

We advise a cosmetics company on access to and use of Brazilian genetic heritage. We structured the compliance strategy under the Biodiversity Framework. We also aligned labeling, claims, and advertising and marketing strategy

Point of Contact:

Vilmar Gonçalves

Partner

Government Contracting

Nossa atuação em direito público para projetos de infraestrutura envolve a assessoria jurídica em questões relacionadas à administração pública, contratos com entes governamentais e regulação de concessões e parcerias público-privadas (PPPs). Oferecemos suporte completo na negociação e execução de contratos administrativos para grandes obras de infraestrutura, como rodovias, portos, aeroportos e projetos de saneamento básico, garantindo a conformidade com a legislação aplicável e a segurança jurídica necessária para o sucesso dos empreendimentos. Auxiliamos nossos clientes em processos de modelagem de PMIs, concessões e PPPs, licitação pública, desde a análise de editais até a elaboração de propostas e a condução de defesas administrativas. Também atuamos no monitoramento de contratos com entes públicos, análise de reequilíbrio econômico-financeiro, assegurando o cumprimento de cláusulas contratuais e mitigando riscos de descumprimento ou questionamentos legais.

Work Highlights:

Oferecemos suporte na análise e na construção de subsídios para o requerimento de reequilíbrio econômico-financeiro de um contrato de concessão de transporte intermunicipal no Estado de São Paulo. Através de uma análise detalhada dos impactos financeiros e regulatórios, garantimos que o concessionário estivesse preparado para negociar os ajustes necessários, preservando a viabilidade do projeto.

Prestamos suporte a uma empresa participante do processo licitatório para a concessão do Veículo Leve sobre Trilhos (VLT) de Salvador, auxiliando na análise jurídica e regulatória, bem como na elaboração de propostas competitivas. Nossa atuação garantiu que a empresa estivesse em conformidade com as exigências do edital, aumentando suas chances de sucesso no processo.

Elaboramos um relatório estratégico para uma associação do setor de infraestrutura rodoviária, identificando gargalos e mapeando oportunidades para o desenvolvimento de rodovias no Brasil. O diagnóstico serviu como base para que a associação direcionasse seus esforços em políticas públicas e melhorias regulatórias para impulsionar o setor.

Profissional Relacionado:

Isabela Morbach

Partner

Environmental

We provide comprehensive environmental advisory services for large infrastructure projects, ensuring compliance with strict environmental regulations and the permitting of complex works. Our team has experience addressing the challenges of environmental licensing, including projects in protected areas and sensitive urban zones. We also support the assessment of environmental impacts and the mitigation of risks, ensuring that infrastructure projects are developed sustainably and in compliance with the law. Our work includes overseeing the entire licensing process, from the initial phase of environmental impact studies to final approval by the competent authorities. In addition, we provide support in negotiating environmental offsets and managing environmental liabilities, helping our clients minimize risks and meet legal requirements efficiently.

Work Highlights:

We conduct legal and environmental due diligence across the entire area of an international airport to support internal decisions regarding the company’s exposure and the implementation of improvements

We provide comprehensive legal and environmental advisory services related to the environmental licensing of a Solid Waste Treatment Facility, as well as representing a client in lawsuits challenging such licensing. In these cases, we obtained a favorable decision that rejected the request for a preliminary injunction to suspend the landfill’s activities and the granted environmental licenses

We represent a mining company in an eviction action filed against third parties who occupied a branch of an interstate railway

We provide legal advisory services to a mining company regarding the compliance of environmental licensing for interventions and works on a railway branch aimed at increasing transport volumes, assessing relevant contractual clauses with the railway operator, and preparing a responsibility matrix

We advise the largest basic sanitation group in Brazil and its concessionaires on a variety of matters, ranging from environmental consulting related to routine activities to representation in administrative and investigative proceedings

Point of Contact:

Vilmar Gonçalves

Partner

Environmental

We provide advisory services on environmental issues that affect the development and operation of real estate projects. Our team is committed to ensuring that our clients are in full compliance with Brazilian environmental legislation, guiding them through every stage of the process, from obtaining licenses to conducting environmental impact assessments and managing regulatory risks. We also assist clients in complying with the Forest Code and in implementing measures that promote the environmental preservation of their real estate developments. Our goal is to ensure that their projects strictly adhere to environmental standards, fostering sustainable practices that minimize risks and contribute to a more responsible future. In addition, we work proactively to anticipate and resolve environmental issues, including, without limitation, crisis management and site contamination, ensuring that our clients’ projects meet legal requirements and stand out in the market for their social and environmental responsibility.

Work Highlights:

We conducted an environmental legal due diligence related to the lease of an area located in the Southwest Zone of the Municipality of Rio de Janeiro for the operation of a construction waste landfill, and we also drafted the corresponding lease agreement

We assisted an international airport management company in drafting environmental clauses for the Use Assignment Agreement and an Area Return Agreement

We provided legal advice to an industrial company concerning contamination in its unit located in the State of São Paulo, which also affected neighboring property. We represent the client in negotiations to acquire the neighboring property, valued at over BRL 60 million

Our team conducted an environmental due diligence prior to the acquisition of a rural property in the State of Goiás, near the Chapada dos Veadeiros National Park. After the acquisition, we assisted the client in engaging a technical consultancy to evaluate potential environmental non-compliances that could pose future liability risks

Point of Contact:

Vilmar Gonçalves

Partner

Tax

Strict measures to combat tax evasion, combined with critical issues related to digitalization and the taxation of supply chains, have become highly relevant in the Life Sciences and Healthcare sector. This requires a strategic and proactive approach to ensure tax compliance, particularly in the face of audits and disputes. In this context, tax reforms add further complexity, making adaptability and expertise essential for a sector that already faces significant challenges. Our solid technical expertise, combined with a detailed market analysis, enables our clients to successfully navigate the complex nuances of Brazilian tax legislation and its specificities. We offer a comprehensive range of services, including specialized tax advisory, focusing on efficiency and the structuring of corporate and commercial transactions, as well as reviewing tax aspects in research, development, and innovation projects. We also assist in the creation of strategic alliances and the implementation of EGVC mechanisms, promoting tax-efficient solutions for the development and exploitation of intellectual property. We also design both domestic and cross-border tax solutions, ensuring compliance with transfer pricing rules and managing tax audits, with particular attention to the resolution of tax disputes.

Work Highlights:

We provide advisory services on structuring corporate and commercial transactions for a multinational established in the healthcare sector in Brazil, in addition to reviewing tax aspects related to its research and innovation projects. Our work includes strengthening strategic alliances, implementing Emerging Growth and Venture Capital (EGVC) mechanisms, and efficiently managing the exploitation and licensing of intellectual property from a tax perspective. We develop tax solutions tailored to both domestic and cross-border needs, ensuring compliance with transfer pricing rules and effective management of tax audits. Furthermore, we represent this client in resolving tax disputes, providing comprehensive and strategic support to optimize operations and protect their interests

We provide strategic tax advisory services to a leading player in healthcare infection prevention solutions, supporting the establishment of its subsidiary in Brazil. Our guidance covered key operational aspects, including asset acquisition, management of clients and suppliers, intangible assets, and inventory transferred from a renowned multinational in pharmaceuticals and medical technologies. We focused on navigating the complex tax implications of the transaction and designing a robust operational framework for the supply chain. This included careful negotiations with service providers involved in storage, transportation, and distribution, ensuring all components were aligned to develop an efficient and fully integrated operational model

Point of Contact:

Heber Sacramento

Partner

Corporate/M&A

Transactions in the Life Sciences and Healthcare sector present a unique range of opportunities and challenges, spanning economic volatility to stringent regulatory requirements. Mergers, acquisitions, and divestments are not merely strategic moves but essential catalysts for business transformation. Our team of lawyers is dedicated to maximizing these opportunities, with a particular focus on small- and mid-sized transactions and recognizing the importance of divesting non-core assets to optimize margins and guide strategic direction.

We foster strategic alliances among leading industry players, enhancing synergies and driving innovation. This approach extends to corporate reorganizations, including divestments, spin-offs, pre- and post-acquisition integrations, and legal entity rationalization projects. Our goal is to integrate tax efficiency with the optimization of corporate governance structures. With a proactive, forward-looking approach, we guide our clients through risk navigation, unlocking opportunities that extend beyond the deal closing. We represent a broad spectrum of buyers, sellers, and financial advisors, spanning public and private companies, private equity funds, and venture capital investors. Our strategies are always tailored to the nuances of an ever-evolving market, ensuring that our clients are well positioned to achieve their strategic goals.

Work Highlights:

We supported an American biopharmaceutical multinational in addressing corporate and regulatory matters related to the conduct of clinical trials in Brazil for genetic and oncology treatments. Our work encompassed obtaining approvals for clinical trial protocols from health regulatory authorities, drafting contracts for clinical trial services with Contract Research Organizations (CROs), research sites, and investigators, as well as designing compassionate use programs and informed consent documentation for study participants

We provided guidance to a leading American biopharmaceutical multinational on its corporate strategy, strategic commercial partnerships, and regulatory compliance for conducting clinical trials in Brazil, with a particular focus on gene and oncology therapies. Our work included obtaining approvals for clinical trial protocols from health regulatory authorities, structuring and negotiating Master Clinical Trial Site Agreements (MCTSAs) in collaboration with CROs, research centers, and investigators, as well as drafting Informed Consent Forms for study participants

We provided consulting to a leading European pharmaceutical company in developing an innovative B2C e-commerce strategy focused on digital health and integration with health devices and applications. Our advisory services encompassed regulatory compliance, tax considerations, and corporate strategy, all tailored to the complexities of the market

We advised a prominent American medical device manufacturer on its entry into the Brazilian market through a corporate transaction. Throughout all stages leading up to the closing of the acquisition, our focus was primarily on due diligence and the corporate restructuring of the Brazilian target company, which had previously been under the contractor’s operation. We also played an active role in negotiations and the drafting of key agreements, including the Share Purchase Agreement, and provided support on all pre- and post-closing matters related to the transaction

Point of Contact:

Bruna Rocha

Partner

Jessica Filka

Counsel

Government Affairs

We provide direct support to companies in analyzing pending bills, identifying risks and opportunities, and assisting in the development of stakeholder engagement strategies. We advise companies across various sectors in monitoring and supporting the drafting and approval of key legislation, such as the Future Fuels Law and the Low-Carbon Hydrogen Law, helping to identify regulatory opportunities and strategically position themselves regarding energy and decarbonization projects.

Work Highlights:

Advocacy is at the core of our work, as we strive to promote regulatory convergence in the Life Sciences and Healthcare sector. Our multidisciplinary team, with deep sector expertise, actively supports initiatives aimed at creating regulatory sandboxes, fostering an environment conducive to innovation and the development of new solutions. We rely on specialized advisory support in this context, ensuring that the lead team brings diverse perspectives and broad reach to the discussions. Additionally, we facilitate the formation of technical working groups dedicated to the discussion and refinement of regulations, as demonstrated by our success in matters related to biologics and active pharmaceutical ingredients. We foster collaboration between the public and private sectors, enabling the exchange of experience and expertise, ensuring that stakeholder voices are effectively heard, and contributing to a regulatory framework that is more efficient and better adapted to market needs

Our advocacy efforts were instrumental for a biopharmaceutical company specializing in treatments for rare diseases, promoting regulatory convergence in the sector and supporting the development of New Product Pathways (NPPs). We actively defended initiatives that led to the creation of regulatory sandboxes, providing an environment conducive to innovation. With a multidisciplinary team, we brought diverse perspectives that enriched the discussions. We established technical working groups dedicated to refining regulations, achieving successes in matters involving biologics and active pharmaceutical ingredients. We also fostered collaboration between the public and private sectors, ensuring that stakeholder voices were effectively heard

Point of Contact:

Bruna Rocha

Partner

Regulatory and Public Policies

We are a specialized team with extensive experience assisting clients in navigating a wide range of regulatory issues, from domestic challenges to cross-border matters. In a sector that often faces significant regulatory burdens, our mission is to guide companies through this complex landscape. We are involved in all corporate and commercial operations within the healthcare sector and participate in structuring all health-related projects. Our regulatory work also encompasses integrity policies and investigative procedures, particularly in internal investigations and field audits, as well as interactions between regulated entities and healthcare professionals. We provide comprehensive advisory services on administrative matters involving regulatory bodies such as ANVISA, MAPA, INMETRO, IPEMs, CFM, CFF, CREFITO, and CONAR, working closely with our Litigation and Arbitration team to resolve potential disputes, for example, those related to PBMs, NPPs, product safety, quality, efficacy, and marketing of regulated products in the country. Our advisory services also cover CBPF, CBPD, AFE, AE, LS, AVCB, RADAR, LI, and the regularization and registration of health products and solutions, including SaMD, pharmacovigilance, technovigilance, and cultivars. For activities involving the exploration of Brazilian genetic heritage or GMOs, we collaborate closely with environmental law specialists. We are well-positioned to address regulatory challenges affecting the manufacture and distribution of biological, biotechnological, and biosimilar products, both for human and animal health. Our expertise extends to non-clinical testing and clinical research, ensuring compliance with obligations before Research Ethics Committees. We also advise on drug pricing strategies (DIP) and interactions with CMED. Additionally, we support digital health initiatives,including patient data interoperability and RWD processing,cybersecurity, privacy, medtech, and emerging technologies such as generative AI, wearable devices, health gadgets, quantum computing, IoMT, blockchain, and big data analytics. We continuously monitor policy changes and their impact on the sector, including financial regulatory matters such as anti-money laundering (AML/KYC) requirements.

Work Highlights:

We work closely with a global pharmaceutical company to develop policies that ensure regulatory and ethical compliance in the use of generative artificial intelligence in healthcare. Additionally, we provide strategic guidance on the implementation and ongoing monitoring of these policies, aiming to promote transparency, safety, and effectiveness in the application of AI across the company’s operations, particularly in research and development processes. We also prepare documentation designed to maximize the benefits of AI technology, mitigating potential risks and ensuring the responsible and ethical use of data and algorithms involved

We provide regulatory legal advisory services to a leading medical technology and digital health company operating in a highly regulated environment. Our role is to ensure the company’s compliance with all applicable laws and regulations by supporting its efforts to innovate and expand its presence in the healthcare market. We also assist in the formation of strategic partnerships and collaborations with other industry players, driving the company’s medtech expansion initiatives across the Latin American market

We provide advisory services to a leading European pharmaceutical company specializing in rare disease treatments. We develop strategies to facilitate market entry and optimize reimbursement processes, identifying promising partnerships and early-access initiatives that expanded patient access to therapies. We support the company in decisions regarding corporate structure and strategic partnerships, strengthening its presence and competitiveness in the Brazilian market

Point of Contact:

Bruna Rocha

Partner

Jessica Filka

Counsel

EGVC and Project Finance

Venture capital is essential for financing the Life Sciences and Healthcare sector. Collaborating with high-growth companies and their investors requires a strategic and differentiated approach, especially given the industry’s constant dynamics. We recognize the complexities and unique challenges these organizations face and – aligned with our clients’ realities – provide tailored, pragmatic, and accessible guidance that fosters both growth and innovation while ensuring regulatory compliance and comprehensive protection of their interests. For investors, our expertise focuses on identifying promising opportunities and maximizing returns, managing innovations that align with their strategic objectives over both short- and long-term horizons. For emerging companies, we offer comprehensive advisory services, covering everything from fundraising to preparation for international expansion and initial public offerings (IPOs), guiding them through this complex yet opportunity-rich landscape. Our goal is to create lasting value through close collaboration and a deep understanding of each client’s needs.

Work Highlights:

We collaborated with a renowned biotechnology company seeking to expand its operations in Brazil following international investment funding. We provided practical, tailored guidance, ensuring regulatory compliance and protection of the company’s interests. We identified promising opportunities and developed a strategic plan to maximize investor returns. Additionally, we offered comprehensive advisory support, assisting with fundraising, preparation for future IPOs, and business internationalization. Our approach enabled the company to establish a strong and competitive position in the Brazilian market

We collaborated with a medtech company seeking to raise funds through a convertible loan to finance its growth without compromising its capital structure. Our team worked closely with the startup to structure an attractive agreement, defining clear terms such as liquidity events and conversion conditions. We advised the company on the legal and tax implications and highlighted growth opportunities in the healthcare sector and the innovation brought by the technology developed when presenting the convertible loan to investors

We assisted a leading cloud-connected medical devices company in acquiring the largest Brazilian distributor specializing in sleep apnea and respiratory therapy products, through venture capital. Our consulting services covered critical risk areas in the sector, including corporate structure, strategic alliances, tax optimization, labor considerations, environmental responsibility, regulatory compliance, intellectual property protection, and management of potential litigation risks

Point of Contact:

Jessica Filka

Counsel

Bruna Rocha

Partner

Commercial Contracts

Our practice covers key commercial contracts in the sector, both domestically and internationally. We advise on sourcing and procurement arrangements to ensure quality and compliance in the acquisition of inputs, and we develop sales and distribution plans encompassing both traditional channels and e-commerce. We facilitate joint ventures and strategic collaborations to drive innovation and expansion, also focusing on optimizing manufacturing and logistics chains. We provide support in contracting manufacturing and research partners and structure licensing arrangements that protect our clients’ intellectual property. Additionally, we support research and development initiatives for sponsors, engaging with CMOs and CROs. Our work also extends to digital transformation, implementing technologies that enhance operational efficiency. Furthermore, we develop Everything-as-a-Service arrangements and solutions, enabling flexible business models adaptable to market needs.

Work Highlights:

We advised a renowned Brazilian biotechnology research organization, supporting the company across various commercial contracts, including sourcing and procurement, and establishing partnerships with suppliers to ensure the quality and competitiveness of inputs. We structured its distribution network and implemented an e-commerce platform, enhancing product accessibility. We facilitated joint ventures and strategic collaborations that led to the development of new products. Additionally, we optimized logistics and supply chains and implemented digital transformation to improve efficiency. As a result, our client significantly increased sales, reduced operational costs, and strengthened its position as a leader in innovation within the sector

We collaborated with a leading Canadian biotechnology company in the negotiation and drafting of a Licensing and Supply Agreement for active pharmaceutical ingredients. This agreement aimed to transform the Brazilian market, involving two key players: a renowned Canadian industry leader and one of Brazil’s largest pharmaceutical companies. Our team worked to structure an agreement that addressed the specific needs and concerns of both parties: the licensor secured a strategic position in the growing Brazilian market, and the licensee gained access to new and innovative products for its portfolio

Point of Contact:

Bruna Rocha

Partner

Jessica Filka

Counsel

Government Contracting

We offer a comprehensive and specialized portfolio of legal services for government contracting, carefully designed to ensure efficiency and compliance in public procurement processes, Productive Development Partnerships (PDPs), Project Development Partnerships (PDDs), and technology transfer arrangements. Our specialized team also provides full advisory support to companies throughout all aspects of procurement procedures, from drafting proposals and reviewing qualification documents to preparing clarification requests, challenges, and appeals. We provide active support during public sessions conducted by procuring agencies, ensuring that our clients are prepared and confident at every stage of the process. We assist in negotiations with the Ministry of Health and the Brazilian Unified Health System (SUS) regarding direct procurement of medicines. We work on structuring innovative contractual models, such as risk-sharing agreements, licensing arrangements, and performance-based remuneration, facilitating the incorporation and acquisition of high-cost medicines and technologies by the Brazilian government, thereby promoting accessibility and innovation in the sector. Our expertise also extends to forming strategic alliances and securing project financing from research and innovation funding institutions, ensuring that our clients obtain the necessary resources to maximize the impact of their initiatives.

Work Highlights:

We support a multinational pharmaceutical company throughout the entire lifecycle of its government contracts, helping them navigate the complex regulated public procurement process, enter new markets, develop strategic alliance agreements and partnerships, handle bid challenges, comply with complex regulatory frameworks, and draft contracts aligned with market standards. We defend our client’s position both administratively and judicially, also preserving the long-term relationships that are essential in government contracting

We provided strategic support to one of the leading healthcare diagnostic software providers during negotiations with a public hospital in southern Brazil. These negotiations focused on the administrative agreement between our client and the hospital for the provision of medical imaging solutions. In addition, we assisted the client in navigating administrative proceedings initiated by the hospital and public procurement processes conducted by various governmental entities seeking medical imaging technology and hospital management systems. Our support included legal guidance for participating in bids, facilitating communication with public entities, drafting administrative appeals, preparing objections before regulatory authorities in cases of irregularities, and participating in negotiations both prior to and during contract execution

Point of Contact:

Bruna Rocha

Partner

Environmental

We assist our clients in the sector at all stages of project development, from risk assessments and audits to complex environmental licensing procedures. We work closely on legal analysis related to environmental impact assessments, ensuring that our clients efficiently navigate regulatory requirements. Our expertise includes advising on liability management, regardless of its origin, whether associated with potentially polluting own operations or arising from corporate or commercial activities. Our commitment goes beyond mere compliance: we focus on minimizing legal-environmental risks and strengthening our clients’ reputations, aligning licensable operations with the highest standards of environmental responsibility and innovation. We provide comprehensive legal support in solid waste management, with specialized expertise in healthcare-generated waste (HCW). We also provide legal advice on forestry activities (e.g., managed forests) and the use of Genetically Modified Organisms (GMOs) in health products and solutions. Our work also encompasses biodiversity-related matters, ensuring that our clients’ projects comply with national and international guidelines. We assist in the responsible utilization of Brazilian genetic resources and provide guidance throughout the lifecycle of land decontamination projects. We have extensive experience in environmental litigation, both administrative and judicial. Regarding environmental crisis management, we act swiftly to establish effective communication with affected stakeholders and regulatory bodies. Our practice has broad expertise in matters related to water quality for human consumption and air quality. Additionally, we monitor legal aspects concerning third-party exposure to chemical contaminants and implement effective measures to combat endemic diseases.

Work Highlights:

We led an innovative forest restoration initiative in collaboration with the Forestry Authority of the São Paulo State Government and the private sector. This project transformed investment opportunities into concrete actions for environmental preservation, using a concession model that enables the restoration and sustainable management of public forests. This pioneering endeavor is financed through carbon credits and payments for environmental services, ensuring a sustainable flow of resources. Our team of professionals handled all the necessary legal documentation

We support a national pharmaceutical company in all stages of project development, from risk assessments and audits to environmental licensing. Our work includes legal analysis of environmental impacts, environmental liability management, and ensuring environmental and regulatory compliance. We focus on minimizing environmental-legal risks and strengthening our clients’ reputations. We provide support in the management of solid waste in healthcare services, ensure compliance with biodiversity guidelines, and assist in the responsible use of Brazilian genetic heritage. Our experience also includes environmental litigation, crisis management, and monitoring of water and air quality

Point of Contact:

Vilmar Gonçalves

Partner

Environmental

We provide comprehensive advisory services to our clients (both national and international) on various environmental matters, focusing on compliance with environmental regulations, risk prevention and mitigation, sustainability, and support in new business opportunities. Given the regulatory complexity and sensitivity of environmental issues, our approach begins with a broad assessment of the challenges, offering tailored solutions that specifically address each client's interests, while maintaining a focus on sustainable practices and improving internal management. Our work extends to a wide range of areas, including crisis management, environmental compliance, sustainability, environmental consulting, environmental licensing, review of internal policies and sustainability programs, legal-environmental audits (Due Diligences), stakeholder negotiations, dispute resolution, and contract review. Additionally, we have extensive expertise in various relevant topics: management of contaminated areas, rehabilitation of degraded areas, responsibilities, waste management, specially protected areas, biodiversity, traditional communities, genetically modified organisms (GMO), conservation units, climate change, climate litigation, renewable energy sources, sustainability, supply chain, among others. We also have deep experience representing clients in strategic judicial processes and administrative procedures related to environmental matters (including administrative procedures related to environmental penalties, appeals in environmental licensing, civil and criminal investigations), as well as mediation and negotiations with public authorities and third parties.

Work Highlights:

We advised a company responsible for the development of a power generation and transmission project using Liquefied Natural Gas (LNG) located on the coast of the State of Rio de Janeiro, from the conception of the project, the structuring of the environmental licensing procedure, and post-licensing

We advised a company in the negotiation of the purchase and sale of a Thermal Power Plant (UTE) based on LNG use, including the review of the environmental licensing procedure and negotiations with the environmental agency to renew the license and comply with obligations aimed at reducing atmospheric emissions and improving air quality monitoring mechanisms

We advised the structuring of the purchase and sale of assets associated with the use and consumption of LNG, particularly in power generation projects, exploration, and production of oil and natural gas

Point of Contact:

Isabela Morbach

Partner

Vilmar Gonçalves

Partner

Corporate Integrity and Digital Transformation

We assist clients in anticipating and mitigating inherent risks in the decarbonization sector in a practical manner, adding reputational due diligence and corruption risk verification to land due diligence. Such diligence is crucial to ensure the integrity of carbon credits from the start of their chain.

We support clients in preserving their integrity and reputation and avoiding greenwashing allegations by implementing and reviewing fundamental sector principles. We advise on the implementation of effective governance, verification of process transparency and traceability, and ensuring benefits and safeguards for sustainable development, whether regarding local communities or avoiding double counting.

We also provide support in monitoring public consultations and legislative processes, including the Brazilian Emissions Trading System and the regulation of Article 6 of the Paris Agreement, ensuring that our clients are prepared to navigate emerging regulations. We provide training services, educating internal teams and preparing them to operate in regulated carbon markets, ensuring strategic alignment with current regulations and maximizing market opportunities.

The constant need for transparency and traceability in the sector creates a fertile environment for the development and use of new technologies. We support our clients in navigating the legal challenges of its rapid digital transformation, whether through tokenization and blockchain use, supporting artificial intelligence governance, or data handling.

Work Highlights:

We advised an association in monitoring the regulatory process of Article 6, ensuring that its interests were considered in both international and national developments. This enabled the association to prepare for the requirements of carbon and international credit markets

We analyzed the impact of the European Union’s Carbon Border Adjustment Mechanism (CBAM) for various companies, identifying potential risks and opportunities in their operations and exports. Our focus was to ensure the competitiveness of these companies and compliance with the environmental requirements of the European market

We advised an association in preparing a contribution to the public consultation on methodology for certification under the VCS program of VERRA, ensuring that our clients’ interests were represented in the regulatory process and securing compliance with the requirements necessary for credit certification

We conducted specialized workshops for companies from various sectors that may be affected by the Brazilian Emissions Trading System (SBCE). These workshops train company teams to navigate the emerging regulatory landscape, preparing them for future challenges and identifying opportunities within Brazil’s new regulated carbon market

Point of Contact:

Fábio Heilberg

Partner

Isabela Morbach

Partner

Tax

We assist in the structuring of carbon projects, aiming to maximize tax efficiency and ensure access to specific tax incentives, such as REIDI and special regimes focused on the development of low-carbon technologies.

Work Highlights:

We advised a Brazilian company producing black pallets (biochar) – a renewable product obtained through biomass combustion, CO₂-neutral and a substitute for coal – on its international expansion with the goal of attracting investment and establishing new operational units. We assisted the company in identifying the best locations for expansion from the perspective of Brazilian taxation and potential tax benefits offered by other countries, such as Canada’s Emissions Reduction Plan, which launched the Greenhouse Gas Offset Credit System. The work was carried out in collaboration with legal advisors from other countries

We advised various clients on issues related to the taxation of carbon credit transactions in Brazil, including operations involving the acquisition of such credits domestically and abroad, and their trading in both domestic and international markets, as well as disputes regarding the legal nature of these credits for purposes of applying the correct taxation

We advised various clients on the potential tax impacts arising from the new concepts and specific provisions introduced by the bill regulating the carbon market, as well as changes resulting from the tax reform on consumption. In addition, we assisted in the application of incentives being introduced by local governments, such as the fiscal policy promoting the carbon credit market (Programa ISS Neutro regulated by Law No. 7,907/2023) of the Municipality of Rio de Janeiro

Point of Contact:

Heber Sacramento

Partner

Isabela Morbach

Partner

Environmental

We provide comprehensive advisory services to our clients (both national and international) on a wide range of environmental matters, focusing on compliance with environmental regulations, risk prevention and mitigation, sustainability, and guidance on new business and opportunities. Given the regulatory complexity and sensitivity of environmental issues, our work begins with a broad assessment of challenges, proposing tailored solutions that specifically address each client’s interests, without losing focus on sustainable practices and the improvement of internal management. We offer specialized support in the structuring or application of terms of reference for the environmental licensing of projects aimed at carbon credit generation and carbon capture (CCS). We have extensive experience in analyzing legal risks associated with carbon credit and carbon capture projects, including the assessment of certification criteria and administrative limitations based on proximity to or overlap with conservation units or specially protected areas, as well as potential or actual impacts on areas claimed or demarcated in favor of indigenous, quilombola, and traditional communities.

Work Highlights:

We advised an international financial institution on a carbon credit generation project linked to forest conservation in Brazil

We advised a real estate project development company on the legal assessment of a potential property acquisition near traditional communities and specially protected areas, focusing on identifying possible sustainable projects to be implemented in the Northeast region of the country

Our environmental team advised one of the leading players in the food sector on the proposal of a bill aimed at regulating incentives for initiatives linked to the circular economy at major cultural events in Brazil

Our environmental team advised an agribusiness company on the structuring of an internal ESG policy proposal, focusing on the acquisition of biomass from producers/suppliers across all regions of the country

Our environmental team also advised a company in due diligence process for the acquisition of property in the Amazon Rainforest, with the aim of developing a project for the production of construction input using biomass

Point of Contact:

Isabela Morbach

Partner

Vilmar Gonçalves

Partner

Corporate Integrity and Digital Transformation

We map integrity, AML/CFT, and sanctions risks, ESG/socio-environmental, privacy, and ethical data use risks, with matrices by value chain, KRI/KPI, and reputational stress tests. We work on integrity, security, and privacy audits. We structure anti-corruption/ESG clauses, DPAs, and standard contractual clauses for international data transfers, SLAs/SOCs, and subcontracting obligations. We structure and implement integrity, privacy, and responsible AI programs, compliant with the rules and best practices of authorities and regulatory agencies such as LGPD/ANPD, CGU/TCU, CADE, Central Bank/CVM, ANS, ANVISA, ANEEL, ANP, ANATEL, SUSEP, and ISO 37001/27001/SOC 2. We collaborate with relevant teams in M&A/JV/consortia, EPC/O&M, supply/MSA-SOW, distribution/franchise, SaaS/PaaS/IaaS, and sovereign cloud, in the drafting of continuity, security, IP, data, and exit clauses. We have extensive experience leading investigations and managing crises of various magnitudes, whether internal, before public authorities, or reporting to external auditors (shadow investigation) on issues such as fraud, harassment, cyberattack, greenwashing, and security incidents. We advise companies on reporting, cooperation, and leniency agreements, as well as on sanctioning procedures before public authorities (CGU/AGU/MPF, ANPD, CADE, CVM, Central Bank, agencies). We assess and mitigate risks related to AI, blockchain, IoT, 5G, cloud, and real asset tokenization. We structure policies, governance frameworks, and compliance-by-design, with DPIA/LIA and certifications. We provide diagnostics and roadmaps, implement policies and codes, review contracts and audit trails, provide executive training, and continuous monitoring with analytics.

Work Highlights:

Our team supported a major Brazilian retailer by coordinating an internal investigation and crisis management related to allegations of accounting and commercial fraud, including scope definition and framing, coordination and reporting to the board of directors, and interactions and reporting with the external auditor

Weconducted LGPD compliance for a personal care products company, including the review of data flows and alignment with ANPD standard clauses

Our team conducted an internal investigation of public and private corruption for a Japanese multinational home appliances company involving senior executives and key suppliers, leading to a complete review of the supply chain and internal controls of the Brazilian subsidiary

Our team conducted an internal investigation for the Spanish subsidiary of a multinational automotive parts company related to fraud and violations regarding the use of company resources by the procurement and dispatch departments

Point of Contact:

Fábio Heilberg

Partner

Bruna Rocha

Partner

Corporate Integrity and Digital Transformation

We help clients anticipate and mitigate sector-specific risks by monitoring regulatory and health trends and overseeing a large number of actors across the value chain, from suppliers to distributors, thereby reducing corruption and competition risks related to government sales as well as socio-environmental risks. We also assist clients in setting, monitoring, achieving, and reporting their sustainability and socio-environmental targets in line with market expectations.

We advise clients on implementing and reviewing their integrity programs, from policy drafting to training, and have extensive experience leading internal and government investigations of varying scale before different public authorities.

Additionally, we support initiatives for digital transformation in the food and beverage consumer market in the country, with significant involvement in cybersecurity, data protection, and emerging technologies such as generative AI and blockchain for traceability.

Work Highlights:

We advised a multinational company in the creation of a new business unit focused on introducing innovative technologies in the food and beverage industry, with an emphasis on nutritional health. Our team assisted the company in navigating the relevant regulations, ensuring that its nutritional tracking solutions were fully compliant with cybersecurity and data privacy requirements. We successfully optimized the implementation of these innovations while maintaining regulatory compliance and preserving consumer trust

Our team conducted a comprehensive review of anti-corruption and competition risks in the public sales sector for a multinational food and beverage company. The work included an extensive operational assessment of the department, internal controls, and contracts and policies with distributors and partners

We conducted an internal investigation at a large food industry company to assess potential violations of integrity policies. Our efforts helped identify risk areas, resulting in enhancements to the compliance program, increased transparency, and reduced exposure to litigation

Our team conducted multiple in-depth due diligences of high-risk distributors and commercial partners for a multinational based in Brazil. The work involved identifying and assessing risks, mitigating them through notifications and analysis of evidence provided by the partners, and supporting institutional decision-making regarding the continuation of contracts

Our team conducted integrity and criminal audits for one of the world’s largest bottling companies during the acquisition of a competitor in Brazil. The audit covered both anti-corruption matters and the handling of controlled products with potential public safety risks

Point of Contact:

Fábio Heilberg

Partner

Bruna Rocha

Partner

Corporate Integrity and Digital Transformation

We help clients anticipate risks, mitigate impacts, and align with best practices or regulations, turning risks into business opportunities. We conduct in-depth risk analyses with a particular focus on issues sensitive to agribusiness, including socio-environmental risks, interactions with public authorities, and value chain monitoring. Once risks are identified, we support the development and review of effective integrity systems, using the scope and language necessary to reach all stakeholders in the operation, from rural workers to corporate financiers.

We also conduct independent investigations and crisis management, ensuring swift and effective responses to incidents that may impact the production chain and corporate reputation.

With the digitization of the sector, we assist companies in navigating the legal challenges of rapid digital transformation, supporting the adoption of technologies such as artificial intelligence, blockchain, and IoT, and advising on data protection, cybersecurity, regulatory compliance, and certification processes.

Work Highlights:

We collaborated with a major agribusiness company to develop and implement a robust compliance program, which included the creation of internal policies, training sessions, and monitoring procedures. This initiative mitigated legal risks while strengthening a culture of integrity and fostering trust among stakeholders

We conducted an internal investigation for a major trader global trading company concerning fraud in its commercial division and recommended a review of internal controls and governance in the area, in line with best practices and with a focus on risk mitigation

Our team conducted a comprehensive integrity audit for a major agricultural inputs distributor with politically exposed shareholders in the context of a shareholding acquisition

Our team assisted a Brazilian aggrotech fintech in the development and review of its integrity program, with a focus on value chain risks

We proactively monitored federal and state legislative changes for a group engaged in the cultivation and processing of GMOs. We developed detailed analyses and informative reports, enabling the group to quickly adapt to new requirements, avoid penalties, and optimize operations within a highly regulated environment

Point of Contact:

Fábio Heilberg

Partner

Tax

Strict measures to combat tax evasion, coupled with critical issues related to digitalization and supply chain taxation, have become highly relevant in the sector. This demands a strategic and proactive approach to ensure tax compliance, particularly in the face of audits and disputes. In this context, ongoing tax reforms add further complexity, making adaptability and expertise indispensable for an industry already facing significant challenges.

Our robust technical expertise, combined with detailed market analysis, enables our clients to successfully navigate the complex nuances of Brazilian tax law and its sector-specific requirements. We offer a comprehensive range of services, including specialized tax advisory focused on efficiency and the structuring of corporate and commercial transactions, as well as reviewing the tax aspects of research, development, and innovation projects.

Additionally, we support the creation of strategic alliances and the implementation of Emerging Growth & Venture Capital (EGVC) mechanisms, promoting tax-efficient solutions for the development and commercialization of new formulations. We also design both domestic and cross-border tax solutions, ensuring compliance with transfer pricing rules and managing tax audits, with particular attention to dispute resolution.

Work Highlights:

Point of Contact:

Heber Sacramento

Partner

Regulatory and Public Policies

We are a specialized team with extensive experience assisting clients in navigating a wide range of regulatory matters, from domestic challenges to cross-border issues. In a sector often subject to significant regulatory burdens, our mission is to guide companies through this complex landscape. We advise on all corporate and commercial operations within the industry and participate in structuring all projects of strategic interest. Our regulatory practice also encompasses integrity policies and investigative procedures, particularly internal investigations and field audits, as well as interactions between regulated entities and healthcare professionals. We provide comprehensive advisory services on administrative matters involving regulatory authorities such as ANVISA, MAPA, INMETRO, Professional Councils, and CONAR. We work closely with our Litigation and Arbitration team to resolve disputes, including those related to food safety, civil liability, regulated product advertising, and contractual conflicts. Our advisory scope also covers CBPF, CBPD, AFE, LS, AVCB, RADAR, LI, product registration and regularization, plant validation and accreditation, technovigilance, cultivars, Codex Alimentarius, and more. We are well-positioned to address regulatory challenges affecting the manufacturing and distribution of nutritional products with medicinal applications. Additionally, we support initiatives in the digitalization of the food and beverage consumer market, with significant expertise in cybersecurity, data privacy, and emerging technologies such as generative AI and wearable tech. We also maintain constant monitoring of political and regulatory developments, including financial regulatory matters, such as anti-money laundering (AML) and know-your-customer (KYC) requirements.

Work Highlights:

We assisted a multinational food company in obtaining all necessary registrations and approvals with ANVISA and other key regulatory authorities, including MAPA, INMETRO, the Federal Revenue Service, state and municipal tax authorities, the Fire Department, professional councils, and CONAR. This support was critical for the establishment of a new manufacturing facility and the regulatory compliance of products associated with the company’s new line of business in the country

We conducted an internal investigation for a major food industry client to assess potential breaches of integrity policies. Our work helped identify risk areas, leading to the implementation of a new compliance program that enhanced transparency and reduced exposure to litigation

We worked alongside a client’s regulatory team to develop their advertising strategy, ensuring that promotions for a regulated product were fully substantiated

Point of Contact:

Bruna Rocha

Partner

Environmental

We support our clients in the sector throughout all stages of project development, from risk assessments and audits to complex environmental licensing procedures. We work closely on legal analysis related to environmental impact assessments, ensuring that our clients navigate regulatory requirements efficiently. Our expertise covers advising on liability management, regardless of its origin, whether arising from potentially polluting operational activities or from corporate and commercial operations. Our commitment goes beyond mere compliance: we focus on minimizing environmental legal risks and strengthening our clients’ reputations, aligning licensable operations with the highest standards of environmental responsibility and innovation. We assist in the responsible use of Brazil’s genetic heritage and provide guidance across the full lifecycle of site remediation projects. We have extensive experience in environmental litigation, both administrative and judicial. In environmental crisis management, we act swiftly to establish effective communication with affected stakeholders and regulatory authorities. Our practice also has deep expertise in matters related to water quality for human use and consumption, as well as air quality. Additionally, we monitor legal aspects concerning third-party exposure to chemical contaminants and the implementation of effective measures to combat endemic diseases.

Work Highlights:

We advised a company in the sector throughout all stages of an expansion project, conducting risk assessments, environmental licensing, and audits

We provided consulting services to a multinational company in managing environmental liabilities associated with its operations. We developed a strategic plan for assessing and mitigating these liabilities, ensuring full compliance with environmental regulations and protecting the company’s reputation, while facilitating transparent communication with regulatory authorities and the local community

We advised a client on the remediation of a site previously used for industrial activities. Our work included developing environmental recovery strategies, monitoring soil and water quality, and preparing reports for regulatory agencies to ensure the effectiveness of the measures implemented

Point of Contact:

Vilmar Gonçalves

Partner

POLÍTICA DE CONFIDENCIALIDADE

Costa Rodrigues Advogados (“Costa Rodrigues”, “COSRO” ou “Escritório”), sociedade civil de advogados, submetida às regras próprias da advocacia, ao Código de Ética e Disciplina da Ordem dos Advogados do Brasil – OAB (Anexo único da Resolução nº 02/2015 do CFOAB), nos termos da Lei Federal nº 8.906/94 e demais atos e resoluções do Conselho Federal, bem como das respectivas Seccionais da OAB, institui a presente Política de Confidencialidade (“Política de Confidencialidade”).

Suas diretrizes deverão ser observadas indistintamente por todos os sócios, associados, empregados, trainees, paralegais, estagiários, prestadores de serviço, parceiros, correspondentes e/ou quaisquer outras pessoas e entidades que atuem em nome do Escritório, que se obrigam a conhecer e observar integralmente todos os seus termos (“Colaboradores”).

I – OBJETIVO

1. O objetivo desta Política de Confidencialidade é a preservação do sigilo de todos os dados, informações, documentos e materiais, de qualquer natureza e espécie, que forem elaborados, disponibilizados ou obtidos no exercício da relação profissional, tendo em vista o caráter confidencial dos respectivos materiais.

II – INFORMAÇÕES CONFIDENCIAIS

2. Toda e qualquer informação escrita, eletrônica, verbal ou visual de quaisquer terceiros recebidas ou obtidas pelo Escritório ou seus Colaboradores, bem como quaisquer documentos produzidos ou elaborados pelo Escritório, no exercício de suas atividades profissionais, serão considerados informações confidenciais e submetem-se à presente Política de Confidencialidade (“Informações Confidenciais”). As Informações Confidenciais incluem, mas não se limitam a:

(i) qualquer informação relacionada aos serviços prestados pelo Escritório, assim como as informações e dados, sejam eles provisórios ou definitivos, de natureza técnica, cadastral, comercial, financeira, jurídica, estratégica, ou outra, inclusive, e sem limitação, segredos comerciais, livros contábeis e societários, planos de negócios, propostas comerciais, processos, tabelas, projetos, apresentações, rol e dados de clientes, interessados ou parceiros; ou
(ii) análises, compilações, pesquisas, estudos, memorandos, peças, documentos de qualquer natureza ou outros documentos recebidos ou preparados pelo Escritório e seus colaboradores.

3. As obrigações descritas nesta Política de Confidencialidade não se aplicarão a qualquer informação que, comprovadamente:

(i) seja de domínio público à época em que tiverem sido reveladas;
(ii) tenham sido desenvolvidas por Colaborador a qualquer tempo, a partir de fontes independentes e não relacionadas à prestação de serviços do Escritório;
(iii) seja fornecida a terceiros, de forma direta ou indireta, sem violar qualquer obrigação de confidencialidade disciplinada nesta Política de Confidencialidade;
(iv) seja obrigada a ser divulgada por lei, ordem judicial ou emanada de órgão governamental, observado o disposto no Item 4 abaixo; e
(v) seja expressa ou tacitamente identificada pelo Escritório como não mais sendo sigilosas ou de sua propriedade.

4. Caso seja necessária a revelação de qualquer Informação Confidencial nos termos desta Política de Confidencialidade em razão de obrigação legal de revelação, em virtude de ordem judicial ou administrativa, a parte obrigada a revelar a Informação Confidencial deverá notificar o Comitê Gestor do Escritório acerca da revelação necessária, para que decidam a abrangência necessária da divulgação, inclusive para permitir ao Escritório se valer dos melhores recursos disponíveis para impedir a divulgação das informações. Em qualquer caso, a parte instada a revelar informações sigilosas somente poderá revelá-las na extensão exigida pela ordem judicial ou administrativa em questão.

5. No manuseio das Informações Confidenciais a que tenham acesso, os Colaboradores do Escritório ou aqueles que agem em nome do Escritório obrigam-se a:

(i) Não divulgar, comunicar, revelar, publicar, fornecer, discutir, reproduzir, transferir e/ou utilizar as Informações Confidenciais a que tenham acesso para finalidades diversas daquelas necessárias à prestação de serviços para o qual o Escritório tenha sido contratado;
(ii) Utilizar as Informações Confidenciais e realizar cópia de qualquer material que contenha Informações Confidenciais somente na medida em que seja necessária/exigida para a finalidade a qual o Escritório tenha sido contratado;
(iii) Não utilizar, copiar, transformar, reproduzir ou armazenar qualquer Informação Confidencial em computador acessível por terceiros não vinculados ao Escritório, nem tampouco transmitir Informações Confidenciais, em qualquer formato ou por qualquer meio, para terceiros estranhos ao Escritório, em desacordo à prestação de serviços para a qual o Escritório tenha sido contratado;
(iv) Permitir o acesso de terceiro às Informações Confidenciais exclusivamente na extensão necessária para a prestação de serviços a qual o Escritório tenha sido contratado e desde que tal acesso seja anuído pelo sócio responsável pela execução do trabalho, exigindo-se do terceiro o mesmo dever de sigilo;
(v) Não realizar engenharia reversa, descompilação ou desmontagem de qualquer Informação Confidencial recebida;
(vi) Tratar as Informações Confidenciais com o mesmo grau de segurança e diligência que utiliza em relação a informações pessoais de importância similar e/ou equiparada;
(vii) Não produzir cópias ou backup de Informações Confidenciais;
(viii) Não utilizar as Informações Confidenciais para obter para si ou terceiros vantagem indevida, ou utilizar tais Informações de qualquer outra forma que venha a ser direta ou indiretamente prejudicial ao Escritório e/ou a seus negócios; e
(ix) Informar imediatamente ao Escritório qualquer violação das regras da presente Política de que tenha conhecimento ou que venha a ocorrer por sua ação ou omissão ou de terceiros, independentemente da existência de dolo.

6. A fim de proteger as Informações Confidenciais, os Colaboradores do Escritório obrigam-se a utilizar programas de proteção e segurança de informações que busquem evitar qualquer acesso não autorizado aos seus sistemas, bem como seguir todos os parâmetros de segurança da informação indicados pelo Escritório.

7. Ao término da prestação dos serviços ou quando solicitado pelo Escritório, o Colaborador deverá devolver de forma integral os documentos a ele fornecidos, inclusive as cópias porventura necessárias, comprometendo-se a não armazenar quaisquer reproduções ou cópias, sob pena de incorrer nas penalidades previstas por descumprimento deste instrumento.

8. Quando não mais for necessária a manutenção de Informações Confidenciais, o Colaborador deverá destruir todo e qualquer documento por ele produzido que contenha Informações Confidenciais do Escritório e de seus clientes, comprometendo-se a não reter quaisquer reproduções, sob pena de incorrer nas responsabilidades previstas neste instrumento.

III – INSIDER TRADING

9. No âmbito de suas atividades, os Colaboradores do Escritório poderão ter acesso a informações privilegiadas, assim entendidas como informações sigilosas ou informações não públicas, que podem ou não envolver o mercado de capitais, condições econômico-financeiras de empresas, condições favoráveis ou desfavoráveis de investimento, processos judiciais ou extrajudiciais ou operações societárias de diversas naturezas (“Informações Privilegiadas”). Todos os colaboradores do Escritório são terminantemente proibidos de negociar, em benefício próprio ou de terceiros, com base em Informações Privilegiadas. Tal ato é criminoso, proibido pela regulamentação vigente no País, e inaceitável de acordo com esta Política de Confidencialidade e demais diretrizes do Escritório. Ademais, nenhuma Informação Privilegiada pode ser transmitida, direta ou indiretamente, inclusive por meio de recomendação positiva de compra ou venda de títulos mobiliários ou oportunidades de investimento, para quaisquer clientes ou terceiros.

10. É proibida a negociação de títulos mobiliários ou a realização de quaisquer operações privadas ou de investimentos pelos Colaboradores do Escritório ou pessoas a eles relacionadas com base em Informações Privilegiadas obtidas diretamente ou mediante o uso indevido de Informação Privilegiada de qualquer terceiro que porventura seja um “Insider”. Qualquer uso direto ou indireto de tais informações, para benefício próprio ou de terceiros, é crime, e é proibido nos termos desta Política de Confidencialidade.

IV – DESCUMPRIMENTO E PENALIDADES

11. Quaisquer Colaboradores, bem como terceiros que atuem em nome do Escritório, que pratiquem condutas em violação ao disposto nesta Política de Confidencialidade estarão sujeitos a atos disciplinares do Escritório, inclusive, se cabível, a rescisão do vínculo contratual existente. As violações podem resultar em responsabilidade administrativa, criminal e/ou civil para os Colaboradores ou Terceiros envolvidos. Os infratores, portanto, estarão sujeitos a ações disciplinares, inclusive demissão por justa causa e possível encaminhamento de denúncias aos órgãos governamentais apropriados. As penalidades serão graduadas de acordo com a gravidade da infração, de eventual reincidência e dos efeitos causados ao Escritório.

12. O Colaborador que violar as obrigações previstas na presente Política deverá indenizar e ressarcir o Escritório pelas perdas, lucros cessantes, danos diretos e indiretos e quaisquer outros prejuízos patrimoniais ou morais que surjam em decorrência deste descumprimento.

13. O Colaborador deve se comprometer a isentar o Escritório em relação a toda e qualquer demanda em processos administrativos e/ou judiciais relacionados ao descumprimento pelo colaborar de quaisquer obrigações estabelecidas neste Termo.

14. O Colaborador poderá ser, conforme o caso, criminalmente responsabilizado pela prática de concorrência desleal (art. 195, XI da Lei 9.279/96), divulgação de segredo (art. 153 do Código Penal) e/ou violação de segredo profissional (art. 154 do Código Penal, sem prejuízo de outras sanções cíveis e penais.

V – DISPOSIÇÕES GERAIS

15. Esta Política de Confidencialidade poderá ser alterada, no todo ou em parte, pelo Escritório.

16. Esta Política de Confidencialidade vigorará por prazo indeterminado, permanecendo válido por todo o período de duração da relação entre o Colaborador e o Escritório.

17. As obrigações de sigilo e confidencialidade assumidas permanecerão válidas mesmo após o fim da relação profissional.

POLÍTICA ANTICORRUPÇÃO

Costa Rodrigues Advogados (“Costa Rodrigues”, “COSRO” ou “Escritório”), sociedade civil de advogados, submetida às regras próprias da advocacia, ao Código de Ética e Disciplina da Ordem dos Advogados do Brasil – OAB (Anexo único da Resolução nº 02/2015 do CFOAB), nos termos da Lei Federal nº 8.906/94 e demais atos e resoluções do Conselho Federal, bem como das respectivas Seccionais da OAB e demais normas jurídicas pertinentes, institui a presente Política Anticorrupção (“Política Anticorrupção”).

Suas diretrizes deverão ser observadas indistintamente por todos os sócios, associados, empregados, trainees, paralegais, estagiários, prestadores de serviço, parceiros, correspondentes e/ou quaisquer outras pessoas e entidades que atuem em nome ou em parceria com o Escritório, que se obrigam a conhecer e observar integralmente todos os seus termos (“Colaboradores”), buscando a preservação da reputação do Escritório junto a seus clientes, ao Poder Judiciário e ao mercado em geral, bem como por terceiros que atuem em seu nome perante representantes da Administração Pública, parceiros de negócios, clientes, fornecedores ou prestadores de serviços, de forma que todos estarão aptos a auxiliar na identificação de situações de risco e engajados no objetivo de mitigá-las.

I – ABRANGÊNCIA

1. A presente Política Anticorrupção abrange todos os Colaboradores do Escritório e Terceiros que atuem em nome do Escritório.

2. Para a melhor interpretação desta Política Anticorrupção, são estabelecidas as seguintes definições:

(i) Agente Público é qualquer pessoa que exerça, ainda que transitoriamente, com ou sem remuneração, por eleição, convocação, nomeação, designação, contratação ou qualquer outra forma de investidura ou vínculo, mandato, cargo, emprego ou função: (a) nos Poderes Legislativo, Executivo e Judiciário, nacional ou estrangeiro, independentemente de ser essa pessoa nomeada ou eleita; (b) em ente público, órgão público, autarquia, fundação pública, sociedade de economia mista ou empresa pública, nacional ou estrangeira, ou, mesmo que, trabalhando para ente privado, atue na prestação de serviços públicos para a Administração Pública nacional; ou (c) em organizações públicas internacionais ou pessoas jurídicas controladas direta ou indiretamente pelo poder público de país estrangeiro ou entidades estatais ou em representações diplomáticas de país estrangeiro. O significado de Agente Público inclui, ainda, partidos políticos e candidatos a cargos públicos;
(ii) Colaborador(es) significa qualquer sócio, advogado associado, empregado, trainee, paralegal, estagiário, prestador de serviço, parceiro, correspondente e/ou qualquer outra pessoa e entidade que atuem em nome ou em parceria com o Escritório;
(iii) Corrupção, nos termos desta Política Anticorrupção, é usado em sentido amplo, incluindo o crime de corrupção propriamente dito – tipificado na legislação brasileira –, bem como o ato ou efeito de degenerar, seduzir ou ser seduzido por dinheiro, entretenimentos ou quaisquer benefícios que levem alguém a se afastar, agir ou deixar de agir de acordo com a lei, os normativos internos a que esteja vinculado, a moral, os bons costumes ou o que é considerado como correto no meio social.
(iv) Leis Anticorrupção é o conjunto de leis e regulamentos aplicáveis ao combate e repreensão à corrupção no Brasil, tais como o Código Penal (Lei Federal nº 2.848/40), a Lei de Improbidade Administrativa (Lei Federal nº 8.249/92), a Lei Anticorrupção (Lei Federal nº 12.846/13) e seu respectivo Decreto Regulamentador (Decreto Federal nº 8.420/15), que dispõem sobre a responsabilização administrativa, civil e penal de pessoas naturais e jurídicas pela prática de atos lesivos contra a administração pública nacional, bem como todos os demais atos normativos que regem a probidade e a conduta ética de agentes públicos;
(v) Terceiro(s) é qualquer pessoa com a qual o Escritório se relacione comercialmente – tais como, mas não se limitando a, parceiros, clientes (contratados ou potenciais), fornecedores (contratados ou potenciais), contadores, despachantes e prestadores de serviços (contratados ou potenciais) – ou que atue em seu nome, seja no relacionamento com representantes da administração pública nacional, parceiros de negócios, clientes, fornecedores ou prestadores de serviços.

II – DIRETRIZES GERAIS

3. Não será tolerada qualquer forma de Corrupção, tal como definida nesta Política Anticorrupção, em interações com entes públicos ou partes privadas.

4. Os Colaboradores do Escritório deverão evitar qualquer conduta que possa ser interpretada como sendo imprópria ou não condizente com os padrões estabelecidos nesta Política Anticorrupção.

5. No relacionamento com a Administração Pública, seja na esfera federal, estadual, distrital ou municipal, ou com entidades privadas, os Colaboradores devem se abster de prometer, oferecer ou, ainda, autorizar o oferecimento de qualquer vantagem indevida com o objetivo de influenciar decisões que afetem os serviços do Escritório ou que impliquem em ganho pessoal para qualquer colaborador. É vedado, ainda, aos colaboradores, mediante Corrupção ou qualquer outra forma de influência ou interferência indevida, obstruir eventuais atividades fiscalizatórias (seja ocultando, segregando ou manipulando informações).

III – APURAÇÃO DAS INFRAÇÕES

6. Será considerada infração a esta Política Anticorrupção qualquer descumprimento de suas diretrizes, independentemente da verificação da efetiva obtenção da vantagem ou do resultado pretendido com a conduta, possibilitando que o Escritório adote todas as medidas judiciais cabíveis em caso de comprovada violação.

7. Todo e qualquer descumprimento às diretrizes desta Política Anticorrupção, ainda que identificadas por terceiros, deverá ser reportado ao Escritório por correio eletrônico ou por canais de denúncia disponíveis, e será investigado pelo Comitê Gestor, com a possibilidade de imposição de sanções cabíveis.

IV – DIRETRIZES ESPECÍFICAS

IV.I – BRINDES, PRESENTES, VIAGENS E ENTRETENIMENTO

8. Nenhum brinde, presente, viagem ou entretenimento poderá, em hipótese alguma, ser dado a qualquer pessoa, seja ela Agente Público ou não, com o intuito de influenciar ou compensar impropriamente um ato ou decisão em benefício do Escritório, de seus colaboradores ou de clientes.

8.1. Permite-se a oferta de cortesias corporativas por profissionais a clientes ou terceiros desde que seja previamente aprovada pelo Comitê Gestor do Escritório, envolva valor simbólico, não haja vinculação a qualquer tipo de troca, recompensa ou favor que possa vir a conceder vantagem ou poder de influência ao Escritório ou a qualquer um de seus colaboradores, bem como não haja habitualidade na cortesia ofertada.

9. Permite-se que os colaboradores aceitem cortesias, presentes, brindes e refeições oferecidas por clientes, desde que:

(i) Não possuam valor comercial, como, por exemplo, material de escritório, agendas, calendários, livros;
(ii) Não sejam habituais;
(iii) Não possam influenciar qualquer decisão ou atuação profissional do destinatário em qualquer contexto ou causar impressão de poder ou de pretensão de influência.

10. Caso o colaborador receba brindes diversos das características permitidas, deverá comunicar expressamente ao Escritório para que seja deliberada a melhor forma de tratar a questão.

11. Os colaboradores poderão participar de eventos externos a convite de parceiros e clientes, desde que relacionados aos serviços prestados pelo Escritório.

IV.II – TERCEIROS QUE ATUEM EM NOME DO ESCRITÓRIO

12. Após a contratação de qualquer Terceiro que atue em nome do Escritório, é dever do Colaborador responsável pela contratação acompanhar suas atividades, sempre atento a eventuais sinais de alerta ou de descumprimento às Leis Anticorrupção.

12.1. Qualquer motivo legítimo para se crer que uma conduta proibida ou coibida pelas Leis Anticorrupção ou por esta Política Anticorrupção tenha sido, esteja sendo ou possa ser adotada ou prometida por um Terceiro em nome do Escritório, deve ser comunicado imediatamente por correio eletrônico ou por canais de denúncia disponíveis.

IV.III – DOAÇÕES FILANTRÓPICAS

13. Qualquer doação demandará a realização de análise prévia, no intuito de verificar se a entidade a ser beneficiada é regida exclusivamente por razões filantrópicas legítimas e somente será autorizada pelo Comitê Gestor do Escritório.

14. Em hipótese alguma será feita doação filantrópica, com o intuito de obter vantagens indevidas, à instituição beneficente na qual Agente Público, membro de sua família ou pessoa a ele ligada direta ou indiretamente, possua cargo, emprego ou função, seja por iniciativa dos Colaboradores ou a pedido do Agente Público.

15. Preenchidos todos os requisitos estabelecidos nesta Política Anticorrupção, será necessária a obtenção do comprovante de recebimento da doação filantrópica emitido pela instituição beneficente, detalhado e assinado com firma reconhecida por seu administrador legalmente constituído.

IV.IV. CONTRIBUIÇÕES E DOAÇÕES POLÍTICAS

16. Não serão efetuadas quaisquer contribuições e/ou doações a partidos políticos, campanhas políticas e/ou candidatos a cargos públicos, realizadas de forma institucional pelo Escritório, sendo vedado aos Colaboradores de utilizar o Escritório, seu nome ou seus recursos, para fazer contribuições e/ou doações a partidos políticos, campanhas políticas e/ou candidatos a cargos públicos.

IV.V. PATROCÍNIOS

17. Os patrocínios em nome do Escritório deverão ser autorizados pelo Comitê Gestor do Escritório, ser baseados em contratos formalizados entre o Escritório e as instituições que o receberão, devendo observar, no que couber, o disposto no Tópico IV.III (Doações Filantrópicas) e guardar pertinência com as atividades desenvolvidas pelo Escritório.

IV.VI. REGISTROS CONTÁBEIS

18. É obrigação dos Colaboradores que porventura estejam encarregados de livros, registros e contas refletir, de forma detalhada, precisa e correta, todas as transações realizadas pelo Escritório.

18.1. Para combater a Corrupção, é importante que as transações sejam transparentes e totalmente documentadas e classificadas para as contas contábeis que reflitam, de maneira precisa, a sua natureza.

18.2. Qualquer tentativa de camuflar pagamentos, entradas de valores ou qualquer outra forma de recebimento de quantias ilegais pelo Escritório são expressamente vedadas, passíveis de sanções, sem prejuízo de responsabilização nas esferas administrativa, cível e criminal.

19. Todas as operações devem ser registradas em consonância com as regras contábeis de regência, permitindo a elaboração de demonstrações financeiras fidedignas e padronizadas.

IV.VII. SINAIS DE ALERTA – RED FLAGS

20. Os Colaboradores, bem como Terceiros que eventualmente atuem em nome do Escritório, deverão estar atentos aos sinais de alerta que podem indicar vantagens ou pagamentos indevidos em desconformidade com esta Política Anticorrupção.

20.1. Os sinais de alerta não são, necessariamente, provas de Corrupção, nem desqualificam, automaticamente, quem deles participar, e devem ser comunicadas nos termos do item 7 desta Política Anticorrupção.

21. Os Colaboradores e Terceiros que eventualmente atuem em nome do Escritório devem dedicar especial atenção aos sinais de alerta abaixo exemplificados, sendo que os indícios podem variar em função da natureza da operação, da localização geográfica ou da solicitação de pagamento e/ou despesa:

(i) Contraparte que tenha sido punida administrativamente, condenada judicialmente ou investigada por envolvimento, ainda que indireto, em atos relativos à Corrupção, antiéticos ou potencialmente ilegais;
(ii) Contraparte que pede comissões excessivas ou pagamentos em dinheiro;
(iii) Contraparte controlada por Agente Público, seu familiar ou que tem relacionamento próximo a órgãos governamentais;
(iv) Contraparte recomendada por Agente Público;
(v) Contraparte que fornece ou requisita fatura ou qualquer outro documento duvidoso;
(vi) Contraparte que se recusa ou tenta dificultar a inclusão de cláusulas anticorrupção em instrumento escrito;
(vii) Contraparte que propõe uma operação financeira diversa das práticas usualmente adotadas para o tipo de operação ou negócio a ser realizado;
(viii) Contraparte que não possui escritório ou funcionários; e
(ix) Agente Público que cria dificuldades desproporcionais para o desenvolvimento de suas atividades.

V – DESCUMPRIMENTO E PENALIDADES

22. Quaisquer Colaboradores e Terceiros que atuem em nome do Escritório, que pratiquem condutas em violação ao disposto nesta Política Anticorrupção, estarão sujeitos a atos disciplinares do Escritório, inclusive, se cabível, a rescisão do vínculo contratual existente. As violações podem resultar em responsabilidade administrativa, criminal e/ou civil para os Colaboradores ou Terceiros envolvidos. Os infratores, portanto, estarão sujeitos a ações disciplinares, inclusive demissão por justa causa e possível encaminhamento de denúncias aos órgãos governamentais apropriados. As penalidades serão graduadas de acordo com a gravidade da infração, de eventual reincidência e dos efeitos causados ao Escritório.

23. O Colaborador que violar as obrigações previstas nesta Política Anticorrupção deverá indenizar e ressarcir o Escritório pelas perdas, lucros cessantes, danos diretos e indiretos e quaisquer outros prejuízos patrimoniais ou morais que surjam em decorrência deste descumprimento.

24. O Colaborador deve se comprometer a isentar o Escritório em relação a toda e qualquer demanda em processos administrativos e/ou judiciais relacionados ao descumprimento pelo Colaborador de quaisquer obrigações estabelecidas neste Termo.

VI – DISPOSIÇÕES GERAIS

25. Esta Política Anticorrupção poderá ser alterada no todo ou em parte pelo Escritório.

26. Esta Política Anticorrupção vigorará por prazo indeterminado, permanecendo válida por todo o período de duração da relação entre o Colaborador e o Escritório.

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