THE LAW FIRM
L. MIYANO SOCIEDADE DE ADVOGADOS is a law firm founded by Lumy Miyano Mizukawa, with the mission of providing high-quality legal services to clients through personalized service, a strong commitment to the strategic aspects of clients' businesses, and the delivery of innovative solutions grounded in prudent approaches to resolving tax demands and disputes. The firm is built upon over 28 years of experience in the tax law field and is guided by principles and values rooted in transparency, ethics, business sustainability, and human relationships.
PRACTICE AREAS
L. MIYANO advises both Brazilian and international clients on the interpretation and application of federal, state, and municipal tax regulations, including social security and international tax matters such as foreign profits and transfer pricing. Our approach is always aligned with current administrative and judicial precedents, aiming to minimize risks related to potential tax litigation.
The firm has extensive experience in the taxation of industrial sectors and service providers, offering expertise in the following areas:
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Tax recovery projects and fiscal diagnostics;
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Tax planning and structuring of corporate operations including mergers, acquisitions, divestitures, and corporate reorganizations, with comprehensive analysis of tax contingencies;
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Coordination of corporate Tax Planning Committees;
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Representation in federal, state, and municipal administrative tax disputes, as well as judicial litigation;
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Assistance in implementing new projects with analysis and proposals for tax incentives and special regimes;
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Preparation and follow-up of sectoral requests for tax relief.
ATTORNEYS
Lumy Miyano Mizukawa
FOUNDING PARTNER
Practice Areas: Tax Law
Law degree from the University of São Paulo (USP). Postgraduate degrees in Tax Law from PUC-COGEAE and in Advanced Tax Law from Fundação Getúlio Vargas (FGV), as well as a specialization in Accounting and Finance. Over 28 years of professional experience in the tax field.
Key expertise includes:
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Extensive tax consultancy and planning for corporations, including coordination of tax committees focused on direct and indirect taxes;
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Drafting and management of legal opinions, reports on tax recovery projects, and evaluation of tax contingencies;
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Representation in both administrative and judicial tax litigation;
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Preparation of sectoral tax relief requests for employer associations and strong engagement with Brazil's Federal Revenue and the São Paulo State Department of Finance;
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Oversight of pricing research conducted by FIPE for calculating value-added margins (MVA) under ICMS substitution tax rules;
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Review of corporate income tax calculations and development of transfer pricing reports;
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Former Councilor of the 6th Chamber of the Administrative Council of Tax Appeals (CARF) in 2007/2008;
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Member of tax law study groups in various chambers of commerce.
Luara Brunherotti Zola
PARTNER
Specialist in Judicial and Administrative Tax Litigation
Law degree from São Bernardo do Campo Law School (FDSBC) and postgraduate specialization in Tax Law from the Brazilian Institute of Tax Studies (IBET). Over 15 years of professional experience dedicated to the tax field.
Key areas of expertise:
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Extensive practice in tax litigation at both administrative and judicial levels, across all court instances;
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Responsible for managing complex cases, developing litigation strategies, and drafting procedural theses;
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Strong engagement with the judiciary, including experience in meetings with judges, appellate justices, and Supreme Court ministers, as well as oral arguments;
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Management of large case portfolios, including preparation and review of tax contingency reports and legal opinions;
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Broad experience in supporting and advising clients in handling tax disputes, including strategic litigation management and compliance with tax procedures.
CONTACT
Address
Av. Brigadeiro Faria Lima, 2894, cj 52
Paulistano Garden 01451-001
Sao Paulo-SP
Telephone
