Graduated from Universidade de São Paulo (USP). Master Degree in Tax Law from Pontifícia Universidade Católica de São Paulo – PUC/SP.
Professor in the tax law specialization course of IBET – Instituto Brasileiro de Estudos Tributários.
Former Member of the Federal Administrative Tax Appeal Court for 14 years.
Author of several legal opinions and articles published in specialized tax books.
He worked in Itaú Bank for 11 years as Superintendent of the Tax Advisory Department.