Ana Cláudia Akie Utumi is a founding partner of Utumi Advogados, with nearly 35 years of experience in tax law, 17 of which she spent as Head of the Tax Practice at one of Brazil’s largest full-service law firms. She practices in the areas of tax consulting and litigation, advising business families and domestic and multinational companies across a wide range of sectors on Brazilian and international tax matters. With extensive experience in both direct and indirect taxation, Ana Cláudia is known for her outstanding work across a range of areas, including tax planning, taxation of corporate transactions (reorganizations, mergers, and acquisitions, etc.), taxation of the financial and capital markets, and international taxation (structuring Brazilian investments abroad and foreign investments in Brazil, transfer pricing, double taxation treaties, withholding taxes, Pillar 2/QDMTT, CFC, etc.), taxation of technology, among others.

Ana Cláudia serves on the Practice Council of New York University’s International Tax Program and on the Supervisory Board of the International Fiscal Association (IFA), having been a member of the IFA Permanent Scientific Committee from 2010 to 2017. She is Chair of the Women of IFA Network (WIN) Global Committee and of the Brazilian chapter of the Society of Trust and Estate Practitioners (STEP). She is a Director of the Brazilian Association of Financial Law (ABDF – IFA Brazil) and served on the Local Organizing Committee (LOC) for the 71st IFA Congress, held in Rio de Janeiro in August 2017. She is a Council Member of the IASP – São Paulo Lawyers’ Institute, the oldest of the legal associations, which celebrated its 150th anniversary in 2024, and Vice-Chair of the Institute’s Tax Law Commission. Ana Cláudia is also a member of various legal institutions, such as ABRADT, Women in Tax, AASP, ABAT, etc.

She is a member of the Board of Trustees of the Visconde de Porto Seguro Foundation, which supports the Visconde de Porto Seguro School and the Community School. From 2018 to 2025, she served as a member, Chair-Elect, and Chair of the Board of Directors of the FPSB (Financial Planning Standards Board), an international organization responsible for regulating the CFP® (Certified Financial Planner) certification and for advancing financial planning worldwide, with a presence in over 30 countries.

Ana Cláudia is a professor in the Professional Master’s Program and the latu sensu graduate programs at IBDT (Brazilian Institute of Tax Law), and she also participates in research at the Professional Master’s Research Center (NUPEM). She is frequently invited by various institutions to teach and give lectures in postgraduate programs, including PUC/COGEAE, IBET, FIPECAFI, APET, the LL.M. in International Taxation at the University of Zurich, and New York University School of Law, among others.

Frequently invited to speak at seminars and conferences in Brazil and abroad, Ana Cláudia is a regular contributor to major national media outlets and is recognized as one of the leading tax lawyers in Brazil and Latin America by major international directories and rankings, such as Chambers (Global and Latin America), The Legal 500, International Tax Review (ITR), Latin Lawyer, LACCA Approved, Leaders League, among others. Among the awards she has received, the following stand out: “2015 Best Tax Lawyer in Latin America” (Euromoney LMG America’s Women in Law Awards), “2017 International Tax Portfolio Author of the Year” (Bloomberg BNA International Tax Awards), “2024 Specialty Law Firm Leader Award” (Latin Lawyer Awards), and “2025 Tax Lawyer of the Year” (Legal 500 Brazil Awards).

Formação
Ph.D. in Economic and Financial Law (USP)
Master’s Degree in Tax Law (PUC/SP)
MBA in Finance (IBMEC/SP, now Insper)
Bachelor’s Degrees in Law (USP) and Business Administration (FGV)

CFP® and TEP® (Trust and Estate Practitioner) Certifications

Idiomas
Portuguese, English, and Spanish.