Tiago Moreira Vieira Rocha is a senior associate in the tax area of the Pinheiro Neto Advogados office in São Paulo. His fields of expertise are direct taxes, corporate reorganisations, M&A transactions, and taxation of the banking system and of the financial and capital markets. Mr Rocha graduated with an LLB from the São Paulo Catholic University in 2007, and holds an MBA degree from the Getúlio Vargas Foundation.