Doctor in tax Law from the University of Münster, Germany, 2013, with a scholarship awarded by the Brazilian Federal Agency for Support and Evaluation of Graduate Education (CAPES). Approved with the highest score summa cum laude. Academic laureate of PhD received in 2013. Master of Laws from the Pontifícia Universidade Católica do Rio Grande do Sul (Pontifical Catholic University of Rio Grande do Sul – PUC/RS). Specialist in tax Law from Universidade Federal do Rio Grande do Sul (Federal University of Rio Grande do Sul – UFRGS). Bachelor of Laws from PUC/RS. Professor of Law in the undergraduate program, and permanent faculty member of the Degree Graduate Program (Stricto Sensu) in Regulatory Law at FGV Rio de Janeiro Law School. Guest professor of the LL.M. courses in Law at the FGV Law Program. Researcher professor at Law and Economics Research Center (CPDE). Corporate lawyer, with an emphasis on tax Law.