PhD in Law and Regulation from FGV Rio Law. Master in Economic and Financial Law from Harvard Law School. Holds a Graduate Degree in Accounting from the Escola Brasileira de Economia e Finanças (FGV-EPGE). Bachelor in Law and Economic Sciences from the Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio), Bachelor of Laws from the Pontifícia Universidade Católica do Rio de Janeiro (PUC-Rio). Acting Tax Auditor and Tax Advisor at the Superintendência de Tributação of the Secretaria de Estado da Fazenda do Rio de Janeiro (SEFAZ-RJ). Former consultant on international taxation in the USA, and assistant to Professor Lawrence Lokken at the University of Florida. Lecturer professor of the LL.M. courses in Law at the FGV Rio Law Program.