PhD candidate in Regulations from FGV Rio de Janeiro Law School. Master in Economic and Financial Law from Harvard Law School. Holds a Graduate Degree in Accounting from FGV-EPGE. Bachelor in Law and Economic Sciences from PUC-RJ, Bachelor of Laws from PUC-RJ. Acting Tax Auditor and Tax Advisor at the Taxation Superintendence of SEFAZ-RJ. Former consultant on international taxation in the USA, and assistant to Professor Lawrence Lokken at the University of Florida. Guest professor of the LL.M. courses in Law at the FGV Law Program.