Practices
Tax
Corporate and Finance
Estate planning and wealth planning
Technology and innovation
Education
LL.M., Harvard Law School
Doctor of Laws, University of São Paulo’s Law School
Master of Laws, University of São Paulo’s Law School
LL.B, University of São Paulo Law School
Teaching and editorial activities
Professor at FGV Law School (FGV Direito SP)
Professor at EAESP-FGV
Professor at FGV’s OneMBA
Guest lecturer at numerous seminars and congresses in Brazil and abroad
Guest Professor at Instituto Brasileiro de Direito Tributário (IBDT)
Regional editor for the Derivatives & Financial Instruments tax law journal, published in the Netherlands by the International Bureau of Fiscal Documentation
Selected publications
Brazil – Investment Funds and Private Equity, Topical Analyses IBFD, co-authored with Gustavo G. Vettori (2019)
Taxation of Investments in Bitcoins and Other Virtual Currencies: International Trends and the Brazilian Approach. Derivatives & Financial Instruments, v. 20, p. 1-14, co-authored with Gustavo G. Vettori (2018)
Closing the Brazilian Tax Gap: Public Shaming, Transparency and Mandatory Disclosure as Means of Dealing with Tax Delinquencies, Tax Evasion and Tax Planning. Derivatives & Financial Instruments, v. 18, p. 1-19, co-authored with Gustavo. G. Vettori (2016)
Brazil – Investment Funds and Private Equity, Topical Analyses IBFD, (co-authored with F. Rubinstein) (2013, updated in 2014);
Tax Aspects of Non-Resident Portfolio Investments in Brazil. In: Derivatives & Financial Instruments, v. 14, 2012, p. 143 (co-authored with F. Rubinstein);
Brazil – Tax Aspects of Fiscal Federalism: a Comparative Analysis. In Tax Aspects of Fiscal Federalism: A Comparative Analysis. Amsterdam: IBFD, 2011;
Fiscal Transparency in Public Finance Law (Notas sobre a transparência fiscal no Direito Financeiro) (2011);
Interjurisditional Equity in Brazilian Fiscal Federalism; The Role of Participation Funds (Promoção da Equidade Interjurisdicional no Federalismo Fiscal Brasileiro: O Papel dos Fundos de Participação) (2010);
Good Faith in Tax Law and Public Finance Law (Boa-fé Objetiva no Direito Financeiro e Tributário) (2009);
Brazilian Tax Assignment under the Normative Fiscal Federalism Theory (A Repartição de Competências Tributárias no Brasil sob a Ótica da Teoria Normativa do Federalismo Fiscal) (2009)
Practices
Tax
Corporate and Finance
Estate planning and wealth planning
Technology and innovation
Education
LL.M., Harvard Law School
Doctor of Laws, University of São Paulo’s Law School
Master of Laws, University of São Paulo’s Law School
LL.B, University of São Paulo Law School
Teaching and editorial activities
Professor at FGV Law School (DIREITO GV)
Professor at FGV’s OneMBA
Guest lecturer at numerous seminars and congresses in Brazil and abroad
Guest Professor at Instituto Brasileiro de Direito Tributário (IBDT)
Regional editor for the Derivatives & Financial Instruments tax law journal, published in the Netherlands by the International Bureau of Fiscal Documentation
Regional editor for the Rivista Diritto e Pratica Tributaria Internazionale tax law jornal, published in Italy by CEDAM
Selected publications
Brazilian Tax Aspects of REPO Agreements, (co-authored with F. Rubinstein and C. Casiraghi) (2014);
Tax Incentives for Investments in Brazilian Infrastructure Bonds (co-authored with Michel Haber) (2013)
Brazil – Investment Funds and Private Equity, Topical Analyses IBFD, (co-authored with F. Rubinstein) (2013, updated in 2014);
Tax Aspects of Non-Resident Portfolio Investments in Brazil. In: Derivatives & Financial Instruments, v. 14, 2012, p. 143 (co-authored with F. Rubinstein);
Brazil – Tax Aspects of Fiscal Federalism: a Comparative Analysis. In Tax Aspects of Fiscal Federalism: A Comparative Analysis. Amsterdam: IBFD, 2011;
Fiscal Transparency in Public Finance Law (Notas sobre a transparência fiscal no Direito Financeiro) (2011);
Interjurisditional Equity in Brazilian Fiscal Federalism; The Role of Participation Funds (Promoção da Equidade Interjurisdicional no Federalismo Fiscal Brasileiro: O Papel dos Fundos de Participação) (2010);
Good Faith in Tax Law and Public Finance Law (Boa-fé Objetiva no Direito Financeiro e Tributário) (2009);
Brazilian Tax Assignment under the Normative Fiscal Federalism Theory (A Repartição de Competências Tributárias no Brasil sob a Ótica da Teoria Normativa do Federalismo Fiscal) (2009)