Ricardo Mariz de Oliveira

T +55 (11) 3704-1339 @ rmo@marizadvogados.com.br

Founding partner of the firm. Recognized practice in tax law, especially in the area of direct taxation. Expertise in preparing opinions, strategic advisory, and handling highly complex cases, with emphasis on acting before the Administrative Council of Tax Appeals (CARF). Advises Brazilian and international clients from various sectors of the economy. Frequently lectures in refresher, undergraduate, and graduate courses. Author of Fundamentos do Imposto de Renda (Fundamentals of Income Tax), a reference for professionals in the tax field, in addition to numerous other highly relevant works. Recognized for his technical and direct approach, he is frequently highlighted by national and international legal publications and rankings.

Specialist in Civil Law
Universidade de São Paulo – USP

Undergraduate Degree in Legal and Social Sciences
Universidade de São Paulo – USP

Acknowledgment

  • 2026

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1) | Tax Litigation (Senior Statespeople) | Tax Non-Contentious (Star Individuals)

    • LEGAL 500 - Recognized as a leading professional in the Hall of Fame category – Tax Advisory.

    • LEADERS LEAGUE - Brazil – Best lawyers in Tax Consulting – LEADER and Tax Litigation – LEADER

    • CHAMBERS BRAZIL - CONTENTIOUS - Recognized as Tax Litigation Senior Statespeople

  • 2025

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-contentious (Star Individuals)

    • CHAMBERS BRAZIL - Recognized as Tax Litigation Senior Statespeople

    • ANÁLISE ADVOCACIA - Recognized as Specialty / Tax (Specialized 4th), Economic Sector / Telecommunications (Specialized 4th) and State / São Paulo (Specialized 6th).

    • ANÁLISE ADVOCACIA REGIONAL - Recognized as 5th in the Greater São Paulo Region, Specialized Category.

    • LEGAL500 - Recognized as an outstanding professional in the Hall Of Fame – Tax Advisory category.

    • LEADERS LEAGUE - Brazil – Top Lawyers in Tax Consulting – LEADER | Tax Litigation – LEADER

    • ITR - Recognized as Tax Controversy - HIGHLY REGARDED

  • 2024

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-contentious (Star Individuals)

    • CHAMBERS BRAZIL - Recognized as Tax Non-Contentious: Stars Individuals, Tax Non-Contentious Tax Legal Opinions, Tax Litigation (Band 1) and Tax Legal Opinions (Band 1)

    • ANÁLISE ADVOCACIA - Recognized as Specialty / Tax (Specialized 3rd) and Telecommunications (Specialized 4th) and UF / São Paulo (Specialized 6th).

    • ITR - Recognized as Tax Controversy – HIGHLY REGARDED

    • LEGAL500 - Recognized as an outstanding professional in the Hall Of Fame – Tax Advisory category.

  • 2023

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-contentious (Star Individuals)

    • CHAMBERS BRAZIL - Recognized as Tax Non-Contentious: Stars Individuals, Transactional Brazil: Tax Legal Opinions and Contentious: Tax Litigation (Band 1)

    • WHO′S WHO LEGAL - Thought Leaders – Brazil – Corporate Tax 2023 |Thought Leaders Global Elite – Corporate Tax – Advisory 2023 | Thought Leaders Global Elite – Corporate Tax – Controversy 2023

    • ITR - Recognized as Tax Controversy – HIGHLY REGARDED

    • LACCA - Recognized as an outstanding lawyer in the tax area.

  • 2022

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-contentious (Star Individuals)

    • CHAMBERS BRAZIL - Recognized as Tax Non-Contentious: Stars Individuals and Contentious: Tax Litigation (Band 1)

    • ANÁLISE ADVOCACIA - Recognized as Specialty / Tax (Specialized 4th) and Economic Sector / Banks (Specialized 3rd).

    • WHO′S WHO LEGAL - Thought Leaders Global Elite – Corporate Tax – Advisory 2022 | Thought Leaders Global Elite – Corporate Tax – Controversy 2022 | Thought Leaders – Brazil – Corporate Tax 2022 | Global Leaders - Corporate Tax – Advisory 2022 | Global Leaders - Corporate Tax – Controversy 2022 | National Leaders - Brazil Corporate Tax 2022

    • LACCA - Recognized as an outstanding lawyer in the tax area.

  • 2021

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-Contentious (Star Individuals)

    • CHAMBERS BRAZIL - Recognized as Contentious: Tax Litigation (Band 1)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Star Individuals), Tax Litigation (Band 1) and Tax Legal Opinions (Band 1)

    • ANÁLISE ADVOCACIA - Recognized as one of the most admired lawyers in the tax area.

    • WHO′S WHO LEGAL - Ricardo Mariz de Oliveira stands out as “the best on this list” according to impressed peers who consider him to be “one of the most important names regarding corporate income tax in the country”.

    • LEGAL500 - Recognized as a leading professional in the Hall of Fame – Tax Advisory category.

    • LACCA - Recognized as a leading lawyer in the tax field.

  • 2020

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-contentious (Star Individuals)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Star Individuals), Tax Litigation (Band 1) and Tax Legal Opinions (Band 1)

    • WHO′S WHO LEGAL - Ricardo Mariz de Oliveira is a “renowned scholar and a respected lawyer” who is endorsed as “one of the very best tax lawyers in Brazil, particularly for income tax matters”.

    • LACCA - Recognized as an outstanding lawyer in the tax area.

  • 2019

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1), Tax Non-Contentious (Star Individuals)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Star Individuals), Tax Litigation (Band 1) and Tax Legal Opinions (Band 1)

    • WHO′S WHO LEGAL - Ricardo Mariz de Oliveira is a “well-known practitioner” and “possibly the best expert in the income tax area”, who offers “very deep analysis of tax matters”.

  • 2018

    • CHAMBERS GLOBAL - Recognized as Tax Legal Opinions (Band 1), Tax Litigation (Band 1) and Tax Non-Contentious (Star Individuals)

    • CHAMBERS LATIN AMERICA - Recognized as Tax (Star Individuals), Tax Litigation (Band 1) and Tax Legal Opinions (Band 1)

    • WHO′S WHO LEGAL -Ricardo Mariz de Oliveira is “an excellent professional” who is “reliable, diligent and punctual” according to commentators. He is also noted as “a well-regarded authority on corporate tax law” who has particular expertise handling direct tax disputes.