Martinez is specialist in tax law, more specifically on the provision of consultancy related to direct taxes and international taxation. Her practice mostly consists of the structuring of investments acquisition in Brazil, corporate reorganizations, analysis of tax impacts arising from alternatives for raising funds and financial and capital markets’ transactions, in addition to the provision of support on the identification of the different models adopted in infrastructure projects. She has previous experience in the areas of knowledge of food and beverage, mining, sugar and alcohol, telecomm, agribusiness, and infrastructure.


Brazilian Bar Association
Brazilian Institute of Tax Law – IBDT

Recent acknowledgments

Recognized as Next Generation Partners by The Legal 500, 2021 edition, in Tax.

Has engaged activities in the acquisition of GVT by Telefonica Brasil, winner of the Global M&A Deal of the Year: Latin America by the publication The American Lawyer, in the 2015 edition of the Global Legal Awards


LLM in International Tax Law at the New York University (NYU – 2012)
Insper, Brazil, postgraduate in Tax Law, 2009.
Faculdade de Direito do Largo de São Francisco, Universidade de São Paulo, Brazil, Bachelor of Laws, 2006.

Other qualifications

Member of the Academic Committee of the Brazilian Institute of Tax Law – specialization course in International Tax Law.

Recent publications

Pinheiro Neto Advogados and Machado Meyer Advogados have helped Brazil's Localiza Rent A Car...[+]
When transferring real estate in which purchasers have plans to develop future constructions,...[+]
Executive Order No. 930/20, published on March 30 (MP 930), provides for the tax treatment...[+]
ME Ordinance No. 13/20, issued on February 13, made a series of amendments to MF Ordinance...[+]
Since the STF settled the theory that the ICMS tax is not included in the taxable base for...[+]
CVM Instruction 606, published on March 25, promoted changes in CVM Instruction 555 in order...[+]
Sidley Austin LLP in London, Los Angeles, New York, Shanghai and Washington, DC, Machado...[+]