Universidade de São Paulo

Post-Doc, Economy and Financial Law

PhD in Tax Law

Law School

Thesis Title: Income Tax Regime for Non-Residents

Advisor: Paulo de Barros Carvalho

About

I have not only a large experience in Brazilian and international tax practice, but also a strong academic background. I have been working in the Tax Area since 1992, starting my career in the tax department of one of the former Big Six auditing company.

I am graduated in Law (University of São Paulo, 1994) and Business Administration (Getulio Vargas Foundation, 1992); MBA in Finance and Capital Markets (Brazilian Institute of Capital Markets – “IBMEC”, 1996); Master in Tax Law (Catholic University of São Paulo, 2001. Thesis: Transfer Pricing in Brazil); and I finished my PhD in Tax Law (University of São Paulo, 2006, Thesis: Taxation of Non-Residents by Income Tax).

Additionally, I am visiting professor in some of the most important Law and Business schools in Brazil, such as Catholic University of São Paulo (Assistant Professor for the strictu sensu post-graduation course International Tax Law), University of São Paulo School of Economics, Administration and Accountancy (MBA in Management and Risk, 2002/2004; MBA in International Businesses, 2003/2004; MBA in Foreign Trade, 2003); Getulio Vargas Foundation (Business and Economy Law, São Paulo, 2000/2001; Mergers and Acquisitions, São Paulo, 2003; Specialization in Tax Law, Rio de Janeiro, 2003/2004; Specialization in Corporate Law, Rio de Janeiro, 2003/2004), amongst others.

I am also author of several articles about Brazilian tax law and speaker in several conferences and seminars, including 2007 IFA Congress in Kyoto (Seminar B - International Taxation of Emissions Allowances) and 2009 IFA Congress in Vancouver (Plenary Session - Subject 2 - Foreign Exchange Issues in International Taxation).

Contact Information

Email:

Homepage: http://www.tozzinifreire.com.br

Address: São Paulo, SP, Brazil

Instant Messengers/Skype: a_utumi@hotmail.com