University of Lisbon (Bachelor of Laws 1964. Master of Laws 1965; LL.D, 1972). Spoken languages: Portuguese, English, French, Spanish and Italian.
Worked at Xavier, Bernardes, Braganca, Sociedade De Advogados (Rio de Janeiro. Also Sao Paulo) specializing in Taxation, International Taxation, International Tax Planning, Foreign Investments, International Finance. Admitted to the bar, 1975, Lisbon and Săo Paulo.\r\n1983, Rio de Janeiro.
Professor, Tax Law and Corporate Law, University of Lisbon, 1972-1975. Professor of Tax Law, Master of Laws Course, Catholic University of Săo Paulo, 1975.\r\nProfessor of Fiscal Law, Public Finance Administration School, Brazil, 1983. Author: "The Tax Assessment in Brazilian Law," Săo Paulo, 1977.
"The Principle of Equality and Legality of Taxation," 1978.\r\n"The Mergers of Companies and the Income Tax," 1978. "The Taxation of the Directors of Companies," 1979. "The Taxation of Foreign Investment in Brazil," Kluwer, 1980.\r\n"Taxation of International Transactions," 4th Edition, Rio de Janeiro, 1995.
Member: Portuguese, Brazilian (Rio de Janeiro and Săo Paulo Chapters), International Bar Associations. Portuguese Academy of Sciences, Literature and Arts.\r\nInternational Academy of Law and Economics. International and Public Law Institute.
Member: Portuguese, Brazilian (Rio de Janeiro and Săo Paulo Chapters), International Bar Associations. Portuguese Academy of Sciences, Literature and Arts. International Academy of Law and Economics.\r\nInternational and Public Law Institute.