Gilberto Ayres Moreira

Gilberto Ayres Moreira partner, is pursuing a doctorate at Queen Mary Law School and is a graduate of Harvard Law School’s International Tax Program (ITP). He holds advanced degrees in Tax Law from Brazil’s premier tax institutions: the Brazilian Institute of Tax Studies (IBET) and the Brazilian Institute of Tax Law (IBDT) at the University of São Paulo (USP). He earned his law degree from the Pontifical Catholic University of Minas Gerais (PUC/MG), building a distinguished academic foundation with international recognition.

Practice Areas

Partner-in-charge of Tax Law and International Trade practices. With extensive experience in both contentious and non-contentious matters, he leads complex business structuring initiatives and high-stakes litigation strategies. He counsels domestic and multinational corporations on tax optimization projects and cross-border transaction structuring throughout Brazil and internationally.

Associations and other activities

• Member, Brazilian Association of Financial Law / International Fiscal Association
• Graduate, Trade Policy Training Program, Brazilian Embassy in Washington, D.C.
• Former Professor of International Tax Law, Fundação Getúlio Vargas (FGV)
• Former Professor of International Tax Law, Pontifical Catholic University of Minas Gerais (PUC Minas)

Awards and Recognition

• Most Admired Tax Lawyer and sector leader in Food, Beverages & Tobacco, São Paulo – Análise Advocacia 2025
• Most Admired Lawyer in São Paulo Advocacy – Análise Regional 2025
• Featured Tax Litigator – Leaders League 2025
• Distinguished Tax Professional – LACCA Approved 2025/2026 – Latin Lawyer
• Highly Recommended, General Corporate Tax – ITR World Tax 2024/2025
• Best Lawyers recognition 2023/2024/2025
• Recommended, Tax Law – Latin Lawyer 2024/2025
• Leading Tax Lawyer, Transactional – Chambers and Partners Brazil 2023/2024
• Distinguished Tax Practitioner – ITR World Tax 2012/2017/2018/2019/2020/2023
• Leading Litigator – Chambers and Partners Brazil 2023/2024
• Leading Non-Contentious Practitioner – Chambers and Partners Brazil 2023/2024
• Most Admired Lawyer: Tax Law, International Trade, Import & Export – Análise Advocacia 500 (2011/2012/2013/2014/2015/2017/2018/2019/2021/2023)
• Featured Tax Practitioner – Best Lawyers Global Business 2022
• Leading Tax Lawyer – Legal500 Latin America (2012/2013/2014/2015/2016/2017/2018/2020/2021/2023/2025)
• Most Admired Lawyer across multiple sectors: Aerospace, Construction & Engineering, Import & Export, Real Estate, Pulp & Paper, Technology – Análise Advocacia 500 (2013/2014/2015/2016/2017/2018/2020)
• Leading Tax Practitioner – Tax Directors Handbook Latin America 2015/2016/2017/2018
• Leading Tax Lawyer – Chambers and Partners Latin America 2010/2011/2012/2013/2014/2015
• Leading Tax Lawyer – Chambers and Partners Global 2014/2015