Everything should be done well. Nothing worthwhile is obtained without effort.
(Johnny de Carli)


“Tax Litigation Course” Coordinator at the Brazilian Financial Law Association (ABDF) between August and October 2009.

Publications and Conferences:

Lecture at the conference “E-Commerce in Brazil: Competitive Intelligence, Tax Planning and E-Commerce Profitability” held on May 23, 2017.

Article “General Repercussions and Repetitive Actions: a Critical Study” published in the Brazilian Financial Law Association’s e-Journal, July 2013.

Lecture on “Provisional Measure No. 601 and the Exemption of the Payroll” at the Brazilian Financial Law Association’s Debate held on April 12, 2013.

Mentioned in The Legal 500 (2016/17 and 2017/18).


Leonardo Melo specializes in tax, customs and social security law. He also assists on complex tax matters before judicial and administrative entities, as well as performs business consulting, particularly for tax planning and audits.

Academic Background

Bachelor's Degree in Law, Rio de Janeiro State University.

Master’s Degree in Civil Procedure Law, Pontifical Catholic University (Rio de Janeiro).

MBA in Entrepreneurship and New Business Development, Fundação Getulio Vargas (Rio de Janeiro) – currently enrolled.

General accounting coursework on analyzing and interpreting corporate balance sheets and financial statements, Fundação Getulio Vargas (Rio de Janeiro), FGV Management associated with the Brazilian School of Public Administration (EBAPE).

Coursework on Social Security Law, Candido Mendes University.

Tax Planning and International Taxation Course, Brazilian Financial Law Association (ABDF).


Portuguese, English and Spanish.


  • Brazilian Bar Association (Rio de Janeiro Section).

  • Brazilian Financial Law Association Counselor between 2010 and 2016.

  • Brazilian Chamber of Electronic Commerce (Camara-e.net) – Tax Committee Coordinator, since May 2017.

Latest articles

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Important changes in the LLCs Brazilian Law – Economic Liberty Act

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