De Luca, Derenusson, Schuttoff Sociedade de Advogados

São Paulo Office/Tax Department.

Founding partner and one of the heads of DDSA's Tax Law Practice, which includes tax consulting in general, international tax law, domestic and international tax planning, treaties to avoid double taxation and tax litigation.

Founding partner at DDSA, foccused on tax law but also comprising other aspects of foreign investments and exchange transactions, international trade, commercial organization and corporate structuring. Author of Brazil’s New Social Contributions for Employers Raise Questions about Constitutional Grounds, Tax Analysts (September 2001); Brazil: New Rules on the Resale Minus Method, International Bureau of Fiscal Documentation 8, 4 (2001). Nominated lawyer by Legal 500, Tax and Directors’ Tax Handbook

Portuguese and English.

Brazilian Bar Association, Section of São Paulo (1997) American Bar Association – ABA (2010).

Bachelor of Laws (LL.B.) from Faculdades Metropolitanas Unidas, São Paulo (1996); Basic Accounting Course at FIPECAFI - Ernst & Young (1997); American Legal System at Summer Institute of International and Comparative Law, jointly offered by the Cornell University Law School and the Université Paris 1 Panthéon, Sorbonne, Paris France (1997); Master of Laws (LL.M.) from the University of Pennsylvania School of Laws, Philadelphia, PA, USA (1999); International Law Principals and Analysis of Treaties to Avoid Double Taxation at the International Bureau of Fiscal Documentation, Amsterdam, the Netherlands (2000); Specialization in Income Taxes at Associação Paulista de Estudos Tributários (2004); Post-Graduation in Tax Law from Fundação Getulio Vargas, São Paulo (2007).