Post-Doctorate in Law (UnB). Doctor in Law (SMU - USA). Master in Public Law (UnB). Master in International and Comparative Law (SMU - USA). MBA in Financial Administration (IBMEC); Specialist in Tax Administration (PUC-GO); Bachelor of Law (PUC-GO). Mechanical Engineer (UnB). Former President of the 1st Section and 2nd Chamber of the 3rd Section of the Administrative Council for Tax Appeals – CARF. Former member of the UN Committee of Experts on Taxation. Member of the UN Transfer Pricing Subcommittee. Member of the Steering Group of the South Center Tax Initiative. Member of the editorial board of several scientific journals. Retired RFB Tax Auditor. He is the author of several books, book chapters and articles published in Brazil, USA, Europe, Latin America and Asia on various legal topics, especially those related to taxation. Lawyer and Tax Consultant. Professor at the Getúlio Vargas Foundation - School of Public Policies and Government (FGV/EPPG, Brasília-DF).