Av. Angélica nº 2.220, 4º andar - Higienópolis
01.228-200 São Paulo
Display phone number +55(11) 3061-1665
Sacha Calmon Navarro Coelho
Misabel Derzi
Valter Lobato
André Mendes Moreira


Founded in 1994, Sacha Calmon – Misabel Derzi Consultores e Advogados (SCMD) is widely regarded as an authority in Brazil in tax law. The firm is a tax boutique with offices in Belo Horizonte (MG), Rio de Janeiro (RJ), São Paulo (SP) and Brasília (DF), offering national coverage through a qualified network of correspondents over the whole Brazilian territory. When a case requires a multidisciplinary approach, SCMD works in partnership with other highly-recommended firms, that are specialised in other fields of law. The firm also works in partnership with top law firms outside of Brazil.

The office stands out due to its specialization in Domestic and Foreign Tax Law, assisting clients in administrative and court litigation and also issuing legal opinions on complex tax matters.

The legal staff of over one hundred professionals is led by the renowned professors Sacha Calmon and Misabel Derzi, the founding partners of the firm. André Mendes Moreira and Valter Lobato also have impressive qualifications and experience, which can be reasserted by their academic background and work experience in some of the country’s most prestigious law schools (both are also professors at UFMG, following Sacha Calmon and Misabel Derzi’s path).


  • Tax:

    The guiding light of SCMD is specialisation and it acts in the practice of tax law. The teams are divided by economic sector so that the professionals have broad knowledge of each clients’ business specificities. 

  • Judicial & Administrative Tax Litigation:

    With deep bench strength in this arena, the lawyers are able to provide their clients with solid representation in litigious matters across all judicial and administrative spheres in Brazil. The assistance includes careful assessment of the degree of risk and definition of specific strategy; joint approach of merit (juridical theses) with the questions of fact (evidence); interaction with controller’s office and the accountancy department of the companies to ascertain the facts; high quality of the procedural briefs; special attention to the reports, with the appropriate layout, and with the content directed in accordance with the specific points of each client; permanent and personal followup of the cases; formation of leading cases and personal and direct action in the Higher Courts – Superior Court of Justice (STJ) and the Federal Supreme Court (STF).

  • Tax Consultancy & Preparation of Juridical Opinions:

    Legal and juridical opinions; creation and formatting of new products focused on catering to the needs of each client, with the least possible tax impact; tax planning; legal opinions including the identification of possible problems in the litigation process.


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