The office

Focus on solutions and results Ethics and transparency The office With operations focused to provide advocacy services and consulting with differentiated quality, we consider to be essential the use of legal strategies combined with other practices and areas of knowledge. Through this multidisciplinary approach, we are committed to the improvement of business and projects, offering alternatives and solutions geared to results, always based on the various legal relevant aspects. Technical excellence Customized services Focus on solutions and results Ethics and transparency

Expertise areas

Expertise areas We have extensive experience with the various sectors of the economy, among which stand out: Food and Beverage   Agribusiness   Automotive   Trade Communications and Telecommunications Construction, Real Estate Development and Engineering   Energy   Sports and Entertainment Educational Institutions Oil and Gas Healthcare (hospitals and clinics) Technology Third Sector Transport and Public Concessions

Focus areas

Focus areas Our particular vision of legal practice requires office activities to be developed in an interdisciplinary way (together with other branches of law and also areas of knowledge related to the needs and activities of each client). Furthermore, our work is divided into major areas of concentration, which aggregate advisory work and advocacy within the practices in which we specialize: Tax Law Corporate Law Contract Law

Focus areas Tax Law (consulting) Formatting and implementation of tax planning; Planning and structuring operations of acquisitions, mergers, acquisitions, spin-offs of companies and joint ventures; Planning, structuring and tax optimization for specific operations (such as investments, purchase and sale of assets and investments, new businesses, ...); Identification and recovery of tax credits; Tax revisions aiming to  identify opportunities and risks / contingencies.

Focus areas Tax Law (litigious/contentious) Achievement of tax incentives, special tax regimes, and similar; Due diligences; Legal opinions and advice; Administrative and judicial litigation (sponsorship of various types of processes  ); Formulation of formal queries to the tax authorities on the interpretation and application of tax laws.

Focus areas Corporate Law Corporate governance; Corporation structuring and reorganization; Succession planning and creation of managerial and family holdings Confection and review of statutes, contracts and corporate acts; Incorporation of companies and various types of investment funds; M&A services (mergers and acquisitions); Due diligences; Advice on investment projects or fundraising (eg private equity)

Focus areas Contract Law Negotiation, analysis and drafting of contracts in general Confection, implementation and restructuring of procurement procedures for goods and services and contractual adequacy Cofection of legal opinions and views on issues and operations of business law and  contract law Analysis and legal advice on project development of products and services Advice on internal structuring of legal department

Service

Service Focus on your business/project The starting point of our services is the deep knowledge of the client's operation, as well as the particularities and objectives of its business / project, identifying the reality in which he lives. This way, we intensify the office-client relation and align services to his real needs.

Service Service assumptions: Professionals always available and connected with the progress of work Agility, objectiveness and practicality in responses Updating and ongoing specialization of technical expertise

Service Solutions and results We believe that the performance turned to legal practices should not be an end in itself. Therefore, the office activities consider legal action as an element of business strategy / client’s project, with the main objective to generate results, along with other areas. Consequently, it’s perceived a maximization of creative and practical solutions, which add value to the client.

Partners

Partners Rafael Ling Willian Moneda Law - Faculdade de Direito de Curitiba OAB/SP 307.874-A | OAB/PR 55.995 Accounting – Universidade Federal do Paraná (UFPR-2013) Counselor of the Industry Federation of Paraná (FIEP) Thematic Council of Tax Issues Willian Moneda Law - Faculdade de Direito de Curitiba OAB/PR 45.254 LL.M Business and Law on Corporate Law - IBMEC Member of the Brazilian Institute of Corporate Governance (IBGC)

Partnerships

Parcerias We maintain close relationship with companies and professionals of areas related to our services, to meet various demands in depth: Financial and strategy advisors, focusing on business Auditorship and accountance firms Specific technical areas (engeneering, technology, systems,...) We reaffirm our multidisciplinary vocation focused on results and effective solutions to our customers.

+ 55 (41) 3076-5777 | www.lingmoneda.com.br Rua Simão Bolívar, 1.250 | Hugo Lange | Curitiba/PR | CEP 80040-140