Born Franca, State of São Paulo, Brazil, June, 1938.

Education:

• LLM, University of São Paulo Law School, 1962.
• MCL -American Practice, 1972, George Washington University, National Law Center, Washington, D.C., USA.
• Specialist in Tax Law, 1985 – Centro de Estudos de Extensão Universitária – Sao Paulo, SP.
• Professor of Civil and Tax Laws. Lecturer.

Areas of Practice:

• Tax Law – Tax Planning at Local and International Levels – Tax Litigation and Guidance;
• Economic Law issues;
• International Trade laws;
• Formation of joint ventures;
• Contracts in general;
• Corporation Law;
• Environmental Law;
• Consumers Legislation;
• Practice before the Federal Supreme Court, the Superior Court of Justice and Federal and State Apellate Courts.

Member:

• Brazilian Bar Association, São Paulo, since 1960 as solicitor, and since 1963 as attorney-at-law;
• São Paulo Institute of Layers (Instituto dos Advogados de São Paulo – IASP);
• Brazilian Institute of Tax Law (Instituto Brasileiro de Direito Tributário – IBDT);
• Brazilian Academy of Tax Law (Academia Brasileira de Direito Tributário);
  International Fiscal Association;
• Inter-American Bar Association;
• Member of several other entities in Brazil and abroad, related to Tax Law and Private International Law.

Languages:

• Portuguese (native);
  English;
• French;
• Spanish.