LL.B. from Pontifícia Universidade Católica (PUC-SP) in 1977, with specialization in Business Law from PUC-SP in 1978 and Tax Law from Instituto Brasileiro de Direito Tributário (IBTD) in 1982.
Former Professor of Procedural Law at Pontifícia Universidade Católica (PUC-SP) and President of the Tax Issues Committee for the Brazilian Association of International Banks (ABBI).
More than 25 years of professional experience in Legal and Tax Departments of leading automobile and chemical industry multinationals, as well as foreign banks, having always worked in managerial and director-level positions, in addition to being a Regional Tax Consultant for South America.

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