Professor of Tax Law at the School of Law of São Paulo. Partner at the law firm Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados. Vice-Chairman and Member of Instituto Brasileiro de Direito Tributário (the Brazilian Institute for Tax Law). Member of Academia Paulista de Direito (Law Academy of São Paulo). Vice-Chairman of Associação Comercial de São Paulo (the Commercial Association of São Paulo). Master’s Degree in Law from the University of Munich and Doctoral Degree in Law from Universidade de São Paulo. He was written several books, articles and studies published in Brazil and abroad. Visiting Professor at various universities: University of Florida, Paris I, Pantheon-Sorbonne and Vienna University of Economics and Business.