Professor of Tax Law of Post-Graduate and Specialization Programs at the Catholic University Law School of São Paulo. Executive Director, Tax Law Review. Former Coordinator, Business Law Chapter, Public Law Review. Former Professor, Law, Economy and Business Administration School, University of São Paulo. Former Executive Member, Legislation Committee, American Chamber of Commerce (1985-1995). Author: "Equal Protection on Tax Law"; "Income Tax-Constitutional Aspects" and over 50 articles published in Technical reviews.