Master’s Degree in Tax and Financial Administration from the Institute of Fiscal Studies (IEF), Spain. Tutor at the Inter-American Center of Tax Administrations (CIAT). Tutor in the Master’s Program of the Institute of Fiscal Studies (IEF), Spain. Lecturer in courses at the Brasília School of Taxation (ESTB), Brazil. Coordinator of the International Taxation Center at the Pontifical Catholic University of Minas Gerais and Insper, São Paulo, Brazil. Researcher at the Brazilian Institute of Tax Law (IBDT). Tax Auditor of the Federal Tax Administration of Brazil. Experience as an advisor to the Global Forum, in matters of national and international taxation. Author of articles published in national and international journals.