Ramon Tomazela Santos

Master of Laws (LL.M.) in international taxation at the Vienna University of Economics and Business (Wirtschaftsuniversität Wien - WU). Master of Laws in tax law at the University of São Paulo (USP).  Member of the Brazilian Institute of Tax Law (“IBDT”) and Visiting Professor in post-graduate courses in Brazil. The author can be contacted at rts@marizsiqueira.com.br