Catholic University of Sao Paulo Law School (Bachelor of Laws, 1961). University of Madrid Law School, Spain (Post Graduation, 1964). Harvard Law School, United States of America (International Tax Program, 1973.
Master of Laws, 1974).
Member, Debate Forum, University of Sao Paulo Law School, Tax Law Institute. Professor of Corporate and Tax Law, School of Business Administration, Getiilio Vargas Foundation, 1975-1980, 1987— and Sao Paulo State University, School of Economics, 1984-1987.
Working as a partner of ADVOCACIA ALDO RAIA South Carolina (U.S.) Admitted to the bar, 1962, Brazil.