Ranking tables
Tax: Litigation | Brazil: Contentious
Brazil
Rankings overview for Lawyers
Senior Statespeople
- Ives Gandra da Silva MartinsAdvocacia Gandra Martins
- Leo KrakowiakKrakowiak Advogados
Band 1
Hamilton Dias de Souza Dias de Souza17 Years Ranked
Luís Eduardo Schoueri Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados17 Years Ranked
Luiz Roberto Peroba Barbosa Pinheiro Neto Advogados17 Years Ranked
Ricardo Mariz de Oliveira Mariz de Oliveira e Siqueira Campos Advogados17 Years Ranked
Roberto Quiroga Mosquera Mattos Filho17 Years Ranked- Ricardo KrakowiakKrakowiak Advogados
Band 2
André Mendes Moreira Sacha Calmon - Misabel Derzi Consultores e Advogados14 Years Ranked
Antonio Carlos Guidoni Filho Vella Pugliese Buosi e Guidoni Advogados15 Years Ranked
Bruno Fajersztajn Mariz de Oliveira e Siqueira Campos Advogados10 Years Ranked
Daniella Zagari Gonçalves Machado Meyer17 Years Ranked
Eduardo Maneira Maneira Advogados14 Years Ranked
Glaucia Maria Lauletta Frascino Mattos Filho16 Years Ranked
Luciana Rosanova Galhardo Pinheiro Neto Advogados17 Years Ranked
Maria Rita Ferragut Trench Rossi Watanabe4 Years Ranked
Raquel Novais Machado Meyer17 Years Ranked
Roberto Duque Estrada Brigagão, Duque Estrada - Advogados17 Years Ranked
Band 3
Breno Ferreira Martins Vasconcelos Mannrich e Vasconcelos Advogados4 Years Ranked
Eduardo Pugliese Schneider Pugliese8 Years Ranked
Giancarlo Chamma Matarazzo Pinheiro Neto Advogados17 Years Ranked
Gustavo Brigagão Brigagão, Duque Estrada - Advogados17 Years Ranked
Gustavo L. Haddad Lefosse Advogados17 Years Ranked
Igor Mauler Santiago Mauler Advogados14 Years Ranked
Karem Jureidini Dias Rivitti e Dias Advogados10 Years Ranked
Luiz Gustavo Bichara Bichara Advogados16 Years Ranked
Marco Antonio Behrndt Machado Meyer13 Years Ranked
Tércio Chiavassa Pinheiro Neto Advogados13 Years Ranked
Valter de Souza Lobato Sacha Calmon - Misabel Derzi Consultores e Advogados13 Years Ranked
Band 4
Ana Carolina Saba Utimati Lefosse Advogados4 Years Ranked
Cristiane Romano Machado, Meyer, Sendacz e Opice11 Years Ranked
Daniel Vitor Bellan Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados10 Years Ranked
Daniela Silveira Lara Rolim, Goulart, Cardoso Advogados 3 Years Ranked
Donovan Mazza Lessa Maneira Advogados4 Years Ranked
Júlio Oliveira Machado Associados14 Years Ranked
Marcelo Salles Annunziata Demarest Advogados10 Years Ranked
Mário Luiz Oliveira da Costa Dias de Souza17 Years Ranked
Mauricio Faro BMA – Barbosa, Müssnich, Aragão3 Years Ranked- Paulo Ayres Barreto Aires Barreto Advogados Associados10 Years Ranked
Priscila Faricelli de Mendonça Demarest Advogados3 Years Ranked
Tacio Lacerda Gama Lacerda Gama Advogados Associados9 Years Ranked- Marcos Vinícius Neder de LimaNeder e Romano Advogados
Band 5
- Adriano Silvério asbz3 Years Ranked
Alexandre Monteiro ALMA Law3 Years Ranked
Ana Paula Schincariol Lui Barreto Mattos Filho3 Years Ranked
Bruno Macorin Carramaschi Lefosse Advogados7 Years Ranked
Enio Zaha Gaia Silva Gaede Advogados3 Years Ranked
Geraldo Valentim Neto Madeira, Valentim & Gallardo Advogados3 Years Ranked
João Dácio Rolim Rolim, Goulart, Cardoso Advogados 15 Years Ranked
Lígia Regini da Silveira BMA – Barbosa, Müssnich, Aragão2 Years Ranked
Marcelo Marques Roncaglia Pinheiro Neto Advogados6 Years Ranked
Mauricio de Carvalho Silveira Bueno HRSA | Sociedade de Advogados12 Years Ranked
Vinicius Jucá Alves Lefosse Advogados3 Years Ranked- Marcos Vinícius Passarelli PradoFerraz Ivamoto & Furlan Sociedade de Advogados | FI&F
Band 6
Alessandro Mendes Cardoso Rolim, Goulart, Cardoso Advogados 1 Years Ranked
André Alves de Melo Cescon, Barrieu, Flesch & Barreto Advogados3 Years Ranked
Breno Ladeira Kingma Vieira Rezende16 Years Ranked- Clarissa Cerqueira Viana Pereira Azevedo Sette Advogados2 Years Ranked
- Daniel Lacasa Maya Machado Associados2 Years Ranked
Diogo Ferraz FreitasLeite3 Years Ranked
Eduardo Botelho Kiralyhegy Negreiro, Moreira & Kiralyhegy Advogados1 Years Ranked
Fabiana Carsoni Alves Fernandes da Silva Mariz de Oliveira e Siqueira Campos Advogados3 Years Ranked
Fernando Westin Marcondes Pereira Ayres Ribeiro Advogados2 Years Ranked
Gilberto Ayres Moreira Ayres Ribeiro Advogados9 Years Ranked
Gustavo Barroso Taparelli Abe Advogados2 Years Ranked
Leo Lopes de Oliveira Neto FAS Advogados, in cooperation with CMS3 Years Ranked
Leonel Pereira Pittzer Fux Advogados2 Years Ranked
Luciana Aguiar ALMA Law2 Years Ranked
Luiza Lacerda BMA – Barbosa, Müssnich, Aragão3 Years Ranked
Marcelo Reinecken Veirano Advogados8 Years Ranked
Marcos Matsunaga FCAM - Ferraz de Camargo e Matsunaga Advogados1 Years Ranked
Rafael Gregorin Trench Rossi Watanabe3 Years Ranked
Renata Emery TozziniFreire Advogados17 Years Ranked
Tatiana Del Giudice Cappa Chiaradia Candido Martins Advogados3 Years Ranked- Luca Priolli SalvoniCascione Advogados
- Maucir Fregonesi JrSiqueiraCastro - Advogados
Up and Coming
Álvaro Lucasechi KLA Advogados3 Years Ranked
Andrea Mascitto Pinheiro Neto Advogados1 Years Ranked
Bruno Abreu Abreu, Goulart & Santos Advogados3 Years Ranked
Bruno Rodrigues Teixeira de Lima TozziniFreire Advogados2 Years Ranked
Felipe Omori KLA Advogados2 Years Ranked
Filipe Carra Richter Veirano Advogados3 Years Ranked
Maira Cristina Santos Madeira Abe Advogados2 Years Ranked
Paulo Camargo Tedesco Mattos Filho2 Years Ranked
Rafael Goulart Abreu, Goulart & Santos Advogados2 Years Ranked
Associates to watch
Ariel Möller Fux Advogados2 Years Ranked- Gabriel Alves de Oliveira BaccariniCascione Advogados
All Lawyers profiles
Senior Statespeople
- Ives Gandra da Silva MartinsAdvocacia Gandra Martins | Tax: Litigation2024 | Senior Statespeople
Band 1
1 Hamilton Dias de Souza
Dias de Souza | Tax: Litigation2024 | Band 1 | 17 Years RankedPre-eminent founding partner Hamilton Dias de Souza continues to be regarded by interviewees as a prominent figure in the tax litigation sphere owing to his long track record of handling a wide variety of disputes.1 Luís Eduardo Schoueri
Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados | Tax: Litigation2024 | Band 1 | 17 Years RankedLuís Eduardo Schouerihas forged a formidable reputation for his sophisticated tax practice. He is widely acknowledged as a top choice for high-profile tax disputes, being particularly noted for his expertise in international tax law and transfer pricing-related mandates. Schoueri is active representing important clients in strategic judicial and administrative tax litigation.1 Luiz Roberto Peroba Barbosa
Pinheiro Neto Advogados | Tax: Litigation2024 | Band 1 | 17 Years RankedLuiz Roberto Peroba Barbosa is recognised as a strong litigator, handling both judicial and administrative tax disputes. He is active across a range of direct and indirect taxes, being particularly highly rated for his expertise in digital economy taxation.1 Ricardo Mariz de Oliveira
Mariz de Oliveira e Siqueira Campos Advogados | Tax: Litigation2024 | Band 1 | 17 Years RankedDistinguished partner Ricardo Mariz de Oliveira has formidable recognition for his outstanding experience acting on high-profile tax litigation. He is especially noted for his expertise in administrative disputes involving social security contributions and income tax-related matters.1 Roberto Quiroga Mosquera
Mattos Filho | Tax: Litigation2024 | Band 1 | 17 Years RankedRoberto Quiroga Mosquera has a stellar reputation and continues to be praised for his market-leading tax litigation practice, being particularly noted for his expertise in administrative litigation before CARF.
Band 2
2 André Mendes Moreira
Sacha Calmon - Misabel Derzi Consultores e Advogados | Tax: Litigation2024 | Band 2 | 14 Years RankedAndré Mendes Moreirais a strong tax practitioner with notable experience in high-profile judicial disputes before the higher courts. He is especially recognised for his expertise in indirect taxation.2 Antonio Carlos Guidoni Filho
Vella Pugliese Buosi e Guidoni Advogados | Head of Tax: Litigation2024 | Band 2 | 15 Years RankedAntonio Carlos Guidoni Filho is a well-regarded practitioner admired for his knowledge and expertise. He draws upon years of experience as a former CARF council member to provide companies with advice on complex tax disputes.2 Bruno FajersztajnMariz de Oliveira e Siqueira Campos Advogados | Tax: Litigation2024 | Band 2 | 10 Years RankedBruno Fajersztajn is a well-equipped lawyer, frequently sought out by important clients to represent them in complex tax cases, and particularly noted for his expertise in federal taxation, especially corporate income tax, PIS and COFINS.2 Daniella Zagari Gonçalves
Machado Meyer | Tax: Litigation2024 | Band 2 | 17 Years Ranked"Daniella has always been our safe haven. She always demonstrates a lot of knowledge and confidence in the topics she handles. She's also always open to discussions."2 Eduardo Maneira
Maneira Advogados | Tax: Litigation2024 | Band 2 | 14 Years RankedEduardo Maneira is recognised for being a skilled tax litigator with solid experience in administrative and judicial disputes, including before the Supreme Court. He is active representing clients from the oil and gas and telecommunications industries in mandates arising from the full spectrum of taxes.2 Glaucia Maria Lauletta FrascinoMattos Filho | Tax: Litigation2024 | Band 2 | 16 Years RankedGlaucia Maria Lauletta Frascino is admired for her skills in handling big-ticket judicial and administrative tax disputes involving a wide range of taxes, including goodwill tax amortisation, ICMS, PIS and COFINS.2 Luciana Rosanova GalhardoPinheiro Neto Advogados | Tax: Litigation2024 | Band 2 | 17 Years RankedLuciana Rosanova Galhardo is highly respected for her tax litigation skills. She is active representing companies in sophisticated disputes and is especially noted for her expertise in goodwill tax amortisation matters.2 Maria Rita Ferragut
Trench Rossi Watanabe | Tax: Litigation2024 | Band 2 | 4 Years RankedMaria Rita Ferragut is admired by clients and peers alike for her adept handling of judicial disputes arising from a range of different tax matters.2 Raquel NovaisMachado Meyer | Tax: Litigation2024 | Band 2 | 17 Years RankedRaquel Novais is well regarded by the market, being particularly recognised for her expertise in federal direct taxes, as well as international taxation. Novais is further noted for her strong experience in administrative disputes before CARF.2 Roberto Duque Estrada
Brigagão, Duque Estrada - Advogados | Tax: Litigation2024 | Band 2 | 17 Years RankedRoberto Duque Estrada has significant experience representing clients in tax disputes involving a number of mandates, including goodwill tax amortisation, ICMS and withholding income tax.
Band 3
3 Breno Ferreira Martins Vasconcelos
Mannrich e Vasconcelos Advogados | Head of Tax: Litigation2024 | Band 3 | 4 Years RankedBreno Ferreira Martins Vasconcelos enjoys a solid reputation in the market for his tax litigation skills. He advises companies on a range of administrative and judicial disputes, including those before the higher courts.3 Eduardo Pugliese
Schneider Pugliese | Tax: Litigation2024 | Band 3 | 8 Years Ranked"In addition to being an excellent tax lawyer, Eduardo Pugliese has broad business acumen. In our interactions, he has always shown himself to be a very thoughtful and solution-oriented person."3 Giancarlo Chamma MatarazzoPinheiro Neto Advogados | Tax: Litigation2024 | Band 3 | 17 Years Ranked3 Gustavo BrigagãoBrigagão, Duque Estrada - Advogados | Tax: Litigation2024 | Band 3 | 17 Years Ranked"Gustavo's technical knowledge is unique. He teaches about tax matters and is very agile leading cases in the courts. A great name in this field."3 Gustavo L. Haddad
Lefosse Advogados | Tax: Litigation2024 | Band 3 | 17 Years RankedGustavo Lian Haddad is well regarded in the market for his track record of advising companies on tax disputes arising from a range of matters, including foreign taxation, goodwill amortisation, IRPJ and withholding tax.3 Igor Mauler Santiago
Mauler Advogados | Tax: Litigation2024 | Band 3 | 14 Years RankedIgor Mauler Santiago provides companies and private clients with a diverse tax litigation practice. He is experienced in handling direct and indirect taxes, including corporate income tax, social security contributions, and PIS and COFINS.3 Karem Jureidini Dias
Rivitti e Dias Advogados | Tax: Litigation2024 | Band 3 | 10 Years RankedKarem Jureidini Dias draws upon her experience as a former CARF council member to advise clients on tax litigation. Dias continues to be recognised for her expertise in handling administrative tax disputes before CARF and is also noted for her skilled handling of tax transactions.3 Luiz Gustavo Bichara
Bichara Advogados | Tax: Litigation2024 | Band 3 | 16 Years RankedLuiz Gustavo Bichara has experience representing companies from industries such as oil and gas, energy and telecommunications in an array of contentious tax mandates, including unconstitutionality claims before the Supreme Court.3 Marco Antonio BehrndtMachado Meyer | Tax: Litigation2024 | Band 3 | 13 Years Ranked"The best lawyer in his law firm, who can easily understand the cases presented to him. He devises very personalised proposals and has a firm grasp on what's happening in this market."3 Tércio ChiavassaPinheiro Neto Advogados | Tax: Litigation2024 | Band 3 | 13 Years RankedTércio Chiavassais a well-regarded practitioner, frequently retained by clients to provide advice on complex disputes involving IPI, goodwill tax amortisation, and PIS and COFINS.3 Valter de Souza LobatoSacha Calmon - Misabel Derzi Consultores e Advogados | Tax: Litigation2024 | Band 3 | 13 Years Ranked"Valter has an incredible network and this helps us a lot. He's very agile leading cases in the courts. Always available and possessing great knowledge in this field."
Band 4
4 Ana Carolina Saba UtimatiLefosse Advogados | Tax: Litigation2024 | Band 4 | 4 Years Ranked"She's fantastic and we're very loyal to her. We'll follow her wherever she goes, as we're very satisfied with her work. She always keeps us updated and helps us in all sorts of cases."4 Cristiane RomanoMachado, Meyer, Sendacz e Opice | Tax: Litigation2024 | Band 4 | 11 Years RankedCristiane Romano maintains a strong focus on tax disputes before the Superior Court of Justice and the Brazilian Supreme Court.4 Daniel Vitor BellanLacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados | Tax: Litigation2024 | Band 4 | 10 Years RankedDaniel Vitor Bellan represents companies in a range of different tax disputes, including cases involving corporate income tax, Social Contribution on Net Profit and taxation on import of services. Bellan is also skilled in handling mandates involving capital gains, tax planning and transfer pricing. He is especially noted for his work in administrative litigation.4 Daniela Silveira Lara
Rolim, Goulart, Cardoso Advogados | Tax: Litigation2024 | Band 4 | 3 Years Ranked"Daniela is an extremely competent, cordial professional. She's always willing to help, find the best solution to the problems that arise and bring new opportunities to companies."4 Donovan Mazza LessaManeira Advogados | Tax: Litigation2024 | Band 4 | 4 Years Ranked"Professor Lessa and his team work with extreme technique and high assertiveness in the processes they conduct. The work is high-quality and our experience is extremely positive."4 Júlio Oliveira
Machado Associados | Tax: Litigation2024 | Band 4 | 14 Years RankedJúlio Oliveirais admired by clients for his tax litigation skills. He is active advising clients on a broad range of matters, being particularly noted for his expertise in IPI-related mandates.4 Marcelo Salles Annunziata
Demarest Advogados | Tax: Litigation2024 | Band 4 | 10 Years RankedMarcelo Salles Annunziata has experience representing clients from the energy, cosmetics and pharmaceutical sectors in judicial and administrative tax disputes involving indirect and direct taxes.4 Mário Luiz Oliveira da CostaDias de Souza | Tax: Litigation2024 | Band 4 | 17 Years RankedMário Luiz Oliveira da Costaassists clients from an array of sectors with contentious mandates in both the administrative and judicial spheres.4 Mauricio Faro
BMA – Barbosa, Müssnich, Aragão | Tax: Litigation2024 | Band 4 | 3 Years RankedMauricio Faro is recognised by peers and clients alike for his tax litigation capabilities. He is active representing clients from the energy, technology and pharmaceutical sectors in both administrative and judicial disputes regarding federal and state taxes.4 Paulo Ayres BarretoAires Barreto Advogados Associados | Tax: Litigation2024 | Band 4 | 10 Years RankedLeading partner Paulo Ayres Barreto is a highly regarded tax law practitioner, respected for his academic approach to cases.4 Priscila Faricelli de MendonçaDemarest Advogados | Tax: Litigation2024 | Band 4 | 3 Years Ranked"Priscilla has excellent communication skills, is extremely approachable and conveys great confidence. Her analyses are assertive and her team management is also remarkable."4 Tacio Lacerda GamaLacerda Gama Advogados Associados | Tax: Litigation2024 | Band 4 | 9 Years RankedTacio Lacerda Gama is active advising major clients on judicial and administrative tax disputes, being especially noted for his expertise in matters involving federal taxes.
Band 5
5 5 Alexandre Monteiro
ALMA Law | Tax: Litigation2024 | Band 5 | 3 Years Ranked"He has great knowledge of how we deal with business and of the sector itself. He treats his clients' needs like they were his own and we are very glad to work with him."5 Ana Paula Schincariol Lui BarretoMattos Filho | Tax: Litigation2024 | Band 5 | 3 Years Ranked5 Bruno Macorin CarramaschiLefosse Advogados | Tax: Litigation2024 | Band 5 | 7 Years RankedBruno Macorin Carramaschi has experience acting as counsel on tax disputes involving different taxes, including ISS, ICMS and IRPJ, as well as goodwill tax amortisation-related matters.5 Enio ZahaGaia Silva Gaede Advogados | Tax: Litigation2024 | Band 5 | 3 Years RankedEnio Zaha is active representing clients from the food and drink, telecommunications and steel production industries in administrative and judicial tax mandates involving a range of matters, including ICMS, PIS and COFINS and income tax.5 Geraldo Valentim Neto
Madeira, Valentim & Gallardo Advogados | Tax: Litigation2024 | Band 5 | 3 Years Ranked5 João Dácio RolimRolim, Goulart, Cardoso Advogados | Tax: Litigation2024 | Band 5 | 15 Years RankedFounding partnerJoão Dácio Rolimis well regarded in the market. He frequently represents companies from the energy, telecommunications and food production industries in a broad range of judicial tax disputes, including matters involving CIDE-Royalties and corporate income tax.5 Lígia Regini da SilveiraBMA – Barbosa, Müssnich, Aragão | Tax: Litigation2024 | Band 5 | 2 Years RankedLígia Regini da Silveirais a practitioner possessing experience in dealing with tax disputes in both the judicial and administrative spheres.5 Marcelo Marques RoncagliaPinheiro Neto Advogados | Tax: Litigation2024 | Band 5 | 6 Years RankedMarcelo Marques Roncaglia is active advising clients on a range of tax disputes, including those related to corporate income tax, PIS and COFINS.5 Mauricio de Carvalho Silveira Bueno
HRSA | Sociedade de Advogados | Tax: Litigation2024 | Band 5 | 12 Years Ranked5 Vinicius Jucá AlvesLefosse Advogados | Tax: Litigation2024 | Band 5 | 3 Years Ranked"He's an extremely sophisticated professional with interesting experience that helps us in a very present and effective way. He has empathy to understand the sensitive points for the company."- Marcos Vinícius Passarelli PradoFerraz Ivamoto & Furlan Sociedade de Advogados | FI&F | Tax: Litigation2024 | Band 5
Band 6
6 Alessandro Mendes CardosoRolim, Goulart, Cardoso Advogados | Tax: Litigation2024 | Band 6 | 1 Years Ranked6 André Alves de Melo
Cescon, Barrieu, Flesch & Barreto Advogados | Tax: Litigation2024 | Band 6 | 3 Years Ranked6 6 Clarissa Cerqueira Viana Pereira
Azevedo Sette Advogados | Tax: Litigation2024 | Band 6 | 2 Years Ranked6 6 6 Eduardo Botelho Kiralyhegy
Negreiro, Moreira & Kiralyhegy Advogados | Tax: Litigation2024 | Band 6 | 1 Years RankedName partner Eduardo Botelho Kiralyhegy joins our rankings this year after impressing clients for his expertise dealing with tax mandates. He is well regarded for his in-depth knowledge of tax and customs law, frequently sought out by clients from different sectors especially shipping, oil and gas and transportation.6 Fabiana Carsoni Alves Fernandes da SilvaMariz de Oliveira e Siqueira Campos Advogados | Tax: Litigation2024 | Band 6 | 3 Years Ranked6 Fernando Westin Marcondes Pereira
Ayres Ribeiro Advogados | Tax: Litigation2024 | Band 6 | 2 Years Ranked6 Gilberto Ayres MoreiraAyres Ribeiro Advogados | Tax: Litigation2024 | Band 6 | 9 Years Ranked6 Gustavo Barroso Taparelli
Abe Advogados | Tax: Litigation2024 | Band 6 | 2 Years Ranked6 Leo Lopes de Oliveira Neto
FAS Advogados, in cooperation with CMS | Tax: Litigation2024 | Band 6 | 3 Years Ranked6 6 6 Luiza LacerdaBMA – Barbosa, Müssnich, Aragão | Tax: Litigation2024 | Band 6 | 3 Years Ranked6 6 Marcos Matsunaga
FCAM - Ferraz de Camargo e Matsunaga Advogados | Tax: Litigation2024 | Band 6 | 1 Years Ranked6 Rafael GregorinTrench Rossi Watanabe | Tax: Litigation2024 | Band 6 | 3 Years RankedRafael Gregorin is active representing clients in disputes arising from different tax matters, being particularly noted for his handling of cases in the administrative sphere.6 6 Tatiana Del Giudice Cappa Chiaradia
Candido Martins Advogados | Tax: Litigation2024 | Band 6 | 3 Years Ranked
Up and Coming
U U Andrea MascittoPinheiro Neto Advogados | Tax: Litigation2024 | Up and Coming | 1 Years RankedU Bruno Abreu
Abreu, Goulart & Santos Advogados | Tax: Litigation2024 | Up and Coming | 3 Years RankedU Bruno Rodrigues Teixeira de Lima
TozziniFreire Advogados | Tax: Litigation2024 | Up and Coming | 2 Years RankedU U Filipe Carra Richter
Veirano Advogados | Tax: Litigation2024 | Up and Coming | 3 Years RankedU Maira Cristina Santos MadeiraAbe Advogados | Tax: Litigation2024 | Up and Coming | 2 Years RankedU Paulo Camargo TedescoMattos Filho | Tax: Litigation2024 | Up and Coming | 2 Years RankedU Rafael GoulartAbreu, Goulart & Santos Advogados | Tax: Litigation2024 | Up and Coming | 2 Years Ranked
Associates to watch
- Ariel Möller
Fux Advogados | Tax: Litigation2024 | Associates to watch | 2 Years Ranked - Gabriel Alves de Oliveira BaccariniCascione Advogados | Tax: Litigation2024 | Associates to watch