PhD in Tax Law from the University of Münster, Germany, 2013, with a scholarship awarded by the Fundação Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (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 (PUC-RS). Specialist in Tax Law from the Universidade Federal do Rio Grande do Sul (UFRGS). Bachelor of Laws from the Pontifícia Universidade Católica do Rio Grande do Sul (PUC-RS). Professor of law in the Undergraduate Program, and permanent faculty member of the Graduate Program in Law and Regulation at FGV Rio Law. Lecturer in the LL.M. Program at FGV Rio Law. Researcher at the Center for Research in Law and Economics (CPDE). Corporate lawyer, with an emphasis on tax law.