31 Mar 2026
Martinelli Advogados announces three new partners
"Martinelli Advogados appoints André Frossard Albuquerque to Dispute Resolution, Sérgio Grama Lima to Tax Litigation, and Herick Manardi to its Santa Catarina office focusing on tax, accounting and corporate finance."
André Frossard Albuquerque joins the firm’s Dispute Resolution practice as a partner, focusing on corporate and commercial litigation and arbitration proceedings involving complex business relationships.
Sérgio Grama Lima joins the firm’s tax practice as a partner in the tax litigation team. He has over 18 years of experience in tax advisory and dispute resolution, having built his career in law firms and in the legal departments of multinational companies. He holds degrees in Law and Accounting, is registered with the CRC/SP, and is currently pursuing a Master’s degree in Tax Law.
Herick Manardi joins Martinelli Advogados as a partner in the firm’s Santa Catarina office. He has more than 20 years of experience across law, accounting and corporate finance, and has led strategic initiatives in tax planning, innovation incentives, tax compliance for direct and indirect taxes, administrative tax disputes, and projects related to the implementation of tax reform. Prior to joining the firm, he worked at global organisations including Ernst & Young and Eli Lilly; at Eli Lilly he served as head of tax, leading teams and projects focused on tax structuring, financial efficiency and the integration of legal, accounting and finance functions.