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Prof. Heleno Taveira Torres is a Full Professor of the Department of Economic, Financial and Tax Law at the Law School of the University of São Paulo (USP), and was previously an Associate Professor of Tax Law at the Law School of the USP (2002). He holds a PhD degree in Public Law (PUC-SP, 1999), a Master’s degree in Tax Law (UFPE, 1995), and an Advanced Course degree in International Tax Law (Università di Roma – La Sapienza, 1994). He earned a Bachelor of Law degree from the Federal University of Pernambuco – UFPE (Class of 1991).

He is a Member of the University Council of the USP; the Superintendent of Institutional Relations at the USP; Head of the Department of Economic, Financial, and Tax Law at the FDUSP; Executive Director of the Brazilian Association of Financial Law – ABDF; and President of the Brazilian Institute of Financial Law (IBDF). In addition, Prof. Torres was the Vice-President and a Member of the Executive Committee of the International Fiscal Association (IFA), headquartered in Amsterdam, the Netherlands, from 2008 to 2013. He currently holds Chair 46 at the Academy of Law of the State of São Paulo (Academia Paulista de Direito) – APD, is a Member of the Executive Council of the Latin American Institute of Tax Law – ILADT, Member of the Superior Council of the “I Stand Against Corruption Institute” (Instituto Não Aceito Corrupção), in addition to other major associations in Brazil and abroad: EATLP, IAB, IASP, ABRADT, and others.

He has authored 13 books, including “Direito Constitucional Tributário e Segurança Jurídica: Metódica da Segurança Jurídica do Sistema Constitucional Tributário” (São Paulo: Editora Revista dos Tribunais, 2019, 3rd ed., revised, updated, and expanded), “Derecho Constitucional Tributario y Seguridad Jurídica“ (Buenos Aires: Marcial Pons, Argentina, S.A., 2018), “Direito Constitucional Financeiro – Teoria da Constituição Financeira” (São Paulo: Revista dos Tribunais, 2014), “Direito Constitucional Tributário e Segurança Jurídica: Metódica da Segurança Jurídica do Sistema Constitucional Tributário” (São Paulo: Revista dos Tribunais, 1ª e 2ª ed., 2011/2012, “Fundo Soberano do Brasil e Finanças Públicas” (Belo Horizonte: Fórum, 2012, co-authored with Felipe da Cunha Rodrigues), “Derecho Tributario y Derecho Privado: Autonomía Privada, Simulación y Elusión Tributaria” (Buenos Aires: Marcial Pons, 2008), “Direito Tributário das Telecomunicações e Satélites – Estudos e Pareceres” (São Paulo: Quartier Latin, 2007), “Direito Tributário e Direito Privado: Autonomia Privada, Simulação, Elusão Tributária” (São Paulo: Revista dos Tribunais, 2003), “Direito Tributário Internacional: Planejamento Tributário e Operações Transnacionais” (São Paulo: Revista dos Tribunais, 2001), and “Pluritributação Internacional Sobre as Rendas de Empresas” (São Paulo: Revista dos Tribunais, 2ª ed. 2000 – 1ª ed. 1997).

Prof. Torres has also coordinated 39 books in Brazil and abroad, 180 book chapters, 179 articles in national and international journals, 57 prefaces, as well as book presentations. He is a Member of the Editorial Boards of 34 national and international periodicals; of the Editorial Board of the “World Tax Journal”; of the International Bureau of Fiscal Documentation (IBFD, Amsterdam); of Rivista Diritto e Pratica Tributaria Internazionale, published by CEDAM, among other foreign publications. Moreover, he has delivered over 750 lectures in Brazil and abroad and has served as the scientific coordinator for 44 conferences, including 22 at an international level. 

In addition, Prof. Torres has also participated in 82 doctoral committees, 120 master’s committees, and 74 committees for civil-service examinations for higher education faculty, and has supervised over 123 undergraduate theses (TCC).

Among other recognitions, Prof. Torres received the “Santo Ivo Medal” awarded by the Brazilian Lawyers Institute in 2019; the “Flávio de Queiroz Bezerra Cavalcanti Medal of Legal Merit” from the Institute of Lawyers of the State of Pernambuco in 2017; the “José Mariano Medal of Merit” awarded by the City Council of Recife in 2017; the title of “Citizen of Recife” granted by the City Council of Recife in 2015; and the title of “Citizen of João Pessoa – Paraíba” awarded by the State Legislature of Paraíba in 2013. He also received the “Author of the Year” award from the Brazilian Academy of Tax Law in 2005 and the “16th Tax Lawyer of the Year Award” from IOB – Thomson for the 2002-2003 biennium.

Mr. Castagna holds a PhD degree in Law, with a concentration in Economic, Financial, and Tax Law, from the Law School of the University of São Paulo (USP), a Master’s degree in Law from the Pontifical Catholic University of São Paulo (PUC/SP), an MBA in Tax Management from FIPECAFI/FEA/USP, and earned his Bachelor in Laws from the Presbyterian University of Mackenzie. He has conducted post-doctoral research at the Law School of the University of Navarra, Spain, and at the USP. He was a Visiting Researcher at the Max Planck Institute for Tax Law and Public Finance in Germany and completed the Program for Management Development (PMD) at IESE, Spain. He is a member of the ABDF and the International Fiscal Association (IFA). Mr. Castagna’s practice is focused on litigation and advisory matters, having served as a Visiting Professor at the Faculty of Law of the University of Navarra, Spain. He is currently a Professor of Tax Law at CEU Law School and the Coordinator of the Law Program at Faculdade Belavista.

Ms. Trentini holds a PhD in Law, with a concentration in Economic, Financial, and Tax Law, from the Law School of the University of São Paulo (USP). She is a Specialist in Tax Law from Insper (Institute of Education and Research) and earned her Bachelor of Law degree from the Presbyterian University of Mackenzie. She has worked with the Organization for Economic Cooperation and Development (OECD) in the Coordinating Body of the Multilateral Convention on Mutual Administrative Assistance in Tax Matters, focusing on the implementation of Information Exchange Agreements. Ms. Trentini held an Ernst Mach Grant scholarship, sponsored by the Austrian Agency for International Cooperation in Education and Research (OeAD-GmbH), for research at the Vienna University of Economics and Business (WU – Wirtschaftsuniversität Wien). In 2019, she received a doctoral scholarship from The Ryoichi Sasakawa Young Leaders Fellowship Fund (Sylff). Her practice includes litigation and advisory matters and she is currently an Assistant Professor in the Tax Law Specialization Course at the Brazilian Institute of Tax Law (IBDT).

Ms. Bastos is a Master’s student in Law, with a concentration in Economic, Financial, and Tax Law, at the Law School of the University of São Paulo (USP). She holds a Bachelor of Law degree from the Law School of the Pontifical Catholic University of São Paulo (PUC/SP). Ms. Bastos completed an intensive seminar on an Introduction to the American Legal System at Yale Law School, in New Haven, Connecticut (USA), as well as the State Law Training Program at the Institute of Administrative Law of the State of São Paulo (IDAP). Her practice is focused on litigation and advisory matters.

Mr. Oliveira is a Master’s student in Law, with a concentration in Public Law at the Law School of the University of São Paulo (USP), holding a Bachelor of Law degree from the same institution. He completed an exchange program through the National and International Academic Cooperation Agency at the University of Notre Dame, United States. He earned a scholarship in the Undergraduate Incentive Program (PEEG) and for Scientific Initiation funded by the National Council for Scientific and Technological Development (CNPq), focusing on Economic, Financial, and Tax Law. He served as a research assistant at the “Law, Economics, and Governance Center” at the Getúlio Vargas Foundation (FGV). His practice includes litigation and advisory matters.

Mr. Dantas is a lawyer and professor. He holds a PhD degree in Economic, Financial, and Tax Law from the Law School of the University of São Paulo (USP) and a Master’s degree in Public Law, Regulation, and Promoting Taxation from the Law School of Recife/UFPE, where he also completed his undergraduate studies. Mr. Dantas served as Coordinator of the Administrative Law Center at the Superior School of Law Professor Ruy Antunes / ESA – OAB – PE from 2013 to 2015. He was a Legal Consultant for the State Ministry of Cities from 2016 to 2017, and is currently a Council Member of the Lawyers Institute of Pernambuco (IAP) from 2024 to 2026.

Mr. Cobucci is currently pursuing an LL.M. with a concentration in Fundamentals of German Law at the Ludwig-Maximilians-University (LMU) Law School in Munich. He earned a Bachelor of Law degree from the Law School of the University of São Paulo (USP), with a dual degree from the Law School of Université Jean Moulin Lyon 3. He completed an academic exchange program with a merit scholarship from the USP Agency for National and International Academic Cooperation (AUCANI) at the Fondation Nationale des Sciences Politiques de Paris (Sciences Po). He also earned a scholarship for Scientific Initiation funded by the São Paulo Research Foundation (FAPESP), focusing on Economic, Financial, and Tax Law. His practice includes litigation and advisory matters.

Mr. Ventura is a lawyer and professor. He holds a Master’s degree in Tax Law from the Pontifical Catholic University of São Paulo (PUC/SP) and a specialization degree in International Tax Law from the University of Santiago de Compostela, Spain. He is a Visiting Professor in the Tax Law Specialization program at the University of João Pessoa (UNIPÊ). Mr. Ventura has served as a judge on the Administrative Review Council of the Recife Administration and has been the President of the National Federation of Lawyers’ Institutes (FENIA) (2023) and of the Institute of Lawyers of Pernambuco (IAP) for the 2020-2024 term.

Ms. Santana is a lawyer and professor, with a Postdoctoral degree in Tax Law from the University of Brasília. She also holds a PhD degree in Education, a Master’s degree in International, Economic, and Tax Law from the Catholic University of Brasília, and is a Specialist in taxation and public finance.