Professional Experience

Marcelle joined the Firm as a law clerk in 2013 and as an associate in 2015. She integrates the Tax group, with focus on indirect and direct tax consulting and trade and commerce matter. Marcelle has experience in taxation of several sectors (media, technology, consumer goods, pharmaceutical, chemical, among others), both involving local and international transactions. Marcelle also has extensive knowledge of customs valuation, tariff classification, customs special regimes, import and export controls, as well as foreign trade agreements.

Work abroad

She has worked in Ablfs & McKfnzif office in Zurich in the Tax and Wealth Management group.

Academic Background

She graduated from Pontifícia Universidade Católica de São Paulo with a degree in law. She holds aN LL.M. degree in Tax Law from Insper, with extension in Master of Law and Economics from the University of St. Gallen, Switzerland, with full scholarship from the Lemann Foundation.

Activities outside the office

Marcelle is a member of the Customs Committee of the Brazilian Bar Association (2019-2021 term).


Author/co-author of several articles, such as:

– Brazilian Chapter – Doing Business in Brazil – SWISSCAM

– Importações indiretas: solução ou problema – Estadão

– Carta branca à multa aduaneira – Valor Econômico

– Ministério da Economia altera condições para concessão de ex-tarifários – Estadão

– A reformed Mercosur? Don’t hold your breath – Latin Lawyer

– Dual-use Export Controls in International Transit and Transhipment – Capítulo sobre Brasil – WorldECR

– Autuações em importações por encomenda: mais um desafio aos contribuintes – JOTA

– Questões polêmicas sobre apuração de haveres na dissolução parcial de sociedade limitada – Análise segundo a Jurimetria – Revista dos Tribunais

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