Lycia Braz Moreira

Professional

Languages

Portuguese, English, French and Spanish

Seasoned lawyer specializing in tax, customs, corporate, and contract law, with a proven track record of delivering strategic legal solutions for organizations across diverse industries. Expertise in investment structuring, corporate reorganizations, structured operations, and commercial transactions.

Legal Expertise

Strategic Tax Planning – Advisory and optimized tax structuring for efficiency and compliance
Customs Law & International Trade – Advising on customs matters
Foreign Investment Structuring – Development of business models for international companies doing business in Brazil
Business Transactions & Growth Strategies – Legal support for corporate expansion and restructuring
Corporate Law & Business Structuring – Drafting and reviewing corporate acts and agreements
Contract Law & Risk Assessment – Legal analysis of contractual liabilities and compliance

Recognitions

World Tax (ITR): Recognized as a Highly Regarded lawyer in General Corporate Tax and Indirect Tax in 2022, 2023 and 2024
LACCA Approved: Recognized for the notable expertise in Tax and Corporate/M&A in 2017, 2018, 2019, 2022, 2023 and 2024
Leaders League: Recognized as one of the leading lawyers in the Tax Advisory practice in 2020, 2021, 2022, 2023 and 2024
Latin Lawyer 250: Recognized in 2021 as one of the recommended lawyers in Corporate/M&A and Tax
Latin Lawyer 250: Recognized as one of the recommended lawyers in Corporate/M&A and Tax in 2021
Legal 500: Recognition with emphasis on Corporate and M&A-Mid-Market practice in 2022 and 2023

Experience and Academic Career:

Established and chaired the Customs Law Committee of the Brazilian Bar Association Section Rio de Janeiro – OAB/RJ from 2013 to 2021 and served as a member of the OAB/RJ Special Committee on Tax Matters
Visiting Professor in the LL.M. program in Tax Law at Fundação Getúlio Vargas (FGV-RJ)
Lecturer in Postgraduate Courses in Tax Law at the Pontifical Catholic University of Rio de Janeiro (PUC-Rio), Mackenzie Presbyterian Institute, and Candido Mendes University (UCAM), where served as the Academic Coordinator for the Postgraduate Course in Tax Law and the Advanced Course in Tax Litigation at UCAM

Publications

Taxes in kind, in Course of Tax Law, Quartier Latin, São Paulo, 2011 (book chapter)
The postulates of proportionality, reasonableness, and prohibition of excess as instruments for balancing interests: the case of the security deposit as a condition for the admissibility of the tax administrative appeal, in Tax Administrative Procedure: Studies in Honor of Professor Aurélio Pitanga Seixas Filho, Quartier Latin, São Paulo, 2007 (book chapter)
A recent new impulse for Foreign Trade. Newspaper Valor Econômico, 2009 (Article)
Clearance certificates and taxpayers’ fundamental rights, in Clearance certificates and taxpayers’ fundamental rights. São Paulo: Dialetica, 2007 (Book chapter)

Academic Background

Bachelor’s degree in Law from the Federal University of Rio de Janeiro (UERJ)
Master’s degree in Tax Law from Candido Mendes University (UCAM)
Specialist in Tax Law from the Brazilian Institute of Tax Studies (IBET)
Specialist in North American and International Law from the Center for American and International Law, Dallas, USA