About Us

Tax law with a business perspective.

HMA is a Brazilian law firm focused on strategic tax law, combining business insight, method and legal certainty to support mid-sized and large companies with tax efficiency, credit recovery and risk mitigation.

Carlos Henrich Martins de Andrade
Professional profile
Carlos Henrich Martins de Andrade
OAB/GO 63.716

A lawyer dedicated to Tax Law. He holds a Law degree, an MBA in Tax Planning (UFG), and graduate degrees in Tax Law & Tax Procedure (ATAME) and in Social Security Law & Procedure (Damásio). He completed the Justice program at Harvard University and is a special student in UFG's Master's program in Human Rights.

He is a member of the Tax Law Committee of the OAB/GO and Vice-President of its Constitutional Law and Legislation Committee (CDCL) for the 2025–2027 term. With prior experience in management and an executive background, he brings a business perspective to legal practice. He is the author of articles on Tax Law.

Our approach

Solutions in clear language, with a documented trail and risk management — focused on decisions that finance and accounting teams can implement.

How we work

Screening and feasibility, technical analysis, and an executive report with implementation — always with clear scope and evidence.

Energy & ICMS

Reviews and strategies according to classification and tax documentation.

Credit recovery

Identification, audit trail and a plan for recovery and offsetting.

Tax planning

Efficiency, structure and governance, focused on predictability.