Partner in the Direct Tax area, focuses his practice on Income Tax, with emphasis on tax planning, structuring of mergers and acquisitions, transfer pricing, foreign investments and corporate reorganizations, including in the international level. Graduate in law (2006) with postgraduate studies in Tax Law at Instituto Brasileiro de Estudos Tributários - USP (2000), and also graduate in accounting (1990) and business administration (1988). He has been a Professor in Tax Law postgraduate courses at Instituto Trevisan for a long period, as well as a speaker in conferences and seminars in Brazil and abroad and is the author of several articles on domestic and international taxation published in local and foreign publications. Member of the International Bar Association, the International Fiscal Association and the National Association of Finance, Business Administration and Accounting Executives. Member of the Executive Committee of the Latin American Tax and Legal Network – LATAXNET and of the board of WTS Global. He has been working in the tax area since 1986. Appointed as one of the most respected lawyers in the Tax area in Brazil by the "Most Admired Lawyers" Yearbook, Chambers and Partners Global, Chambers and Partners Latin America, Who's Who Legal, and The Legal 500 Latin America.