Ginasio de Sao Bento. National Faculty of Law, University of Brazil (Bachelor of Laws). Guest Lecturer at Pontifical Catholic University of Rio de Janeiro and Brazilian Association of Financial Law (affiliate of International Fiscal Association).
Working as a partner of ULHOA CANTO, REZENDE E GUERRA-ADVOGADOS. Admitted to the bar, 1940, Rio de Janeiro.
Brazilian Bar Association. Institute of Brazilian Lawyers. Brazilian Association of Financial Law (President, since 1967).
International Fiscal Association, Rotterdam (Member of Council, since 1959).