- Graduated in Law and Social Sciences, Pontifícia Universidade Católica de Minas Gerais (PUC/MG), 1965;
- Ph.D in Law, Universidade Federal de Minas Gerais (UFMG), 1981.
- Founder and Honorary President, Associação Brasileira de Direito Tributário (ABRADT);
- President, Associação Brasileira de Direito Financeiro (ABDF);
- Member, Academia Brasileira de Direito Tributário (ABDT);
- Member, Conselho de Arbitragem, State of Minas Gerais;
- Academic Member, Immortal Holder of Chair no 002, Patron Adam Smith, National Academia Nacional de Economia (ANE) (2007);
- Member, Juridical Council, Fecomércio, São Paulo;
- Member, Council of Chair Holders, Inst. Internacional de Estudos de Direito do Estado (IIEDE), Porto Alegre (2004);
- Academic Member, Immortal Holder of Chair no 31, Patron Bernardino Augusto de Lima, Academia Mineira de Letras Jurídicas (2004);
- Honorary Member, Inst. Brasileiro de Estudos de Direito (IBED), Recife (1996);
- Honorary Member, Inst. Internacional de Direito Público e Empresarial (IDEPE), São Paulo (1995);
- Member, International Fiscal Association (IFA);
- Member, Associação Latino-Americana de Direito Tributário (ILADT);
- Member, Academia de Letras Jurídicas, State of Minas Gerais;
- Participation on the Editorial Board of more than 30 Law Journals published in Brazil;
- Member, Associação Americana de Direito Tributário;
- Lecturer, American Chamber of Commerce;
- Columnist, “Estado de Minas” newspaper;
- Columnist, “O Correio Braziliense” newspaper;
- Former State Tax Agent, State of Minas Gerais;
- Former Advisor, Secretary of Finance, State of Minas Gerais;
- Former Chief-Attorney, Tax Department, State of Minas Gerais;
- Former Federal Judge;
- Former Professor of Tax Law, Pontifícia Universidade Católica de Minas Gerais (PUC/MG);
- Former Professor of Tax Law, Universidade Federal de Minas Gerais (UFMG);
- Former Professor of Financial and Tax Law, Universidade Federal do Rio de Janeiro (UFRJ);
- Former director of the Attorneys’ Institute of the State of Minas Gerais;
- Former Delegate, Brazilian Bar Association, State of Minas Gerais.
- Commander Grade of the Santos Dumont Medal, Government of the State of Minas Gerais;
- Order of Merit, Belo Horizonte Municipal Chamber (2008);
- The Mário Behring Commendation, Masonic Grand Lodge of Minas Gerais (2008);
- Análise Advocacia award, Tax Law, São Paulo (2007);
- Order of merit, Accountant-General, State of Minas Gerais (2005);
- Tax Lawyer of the Year, IOB (1980);
- Leading Tax Lawyer in Brazil, indicated by the British publications “Chambers and Partners Latin America” 2012, 2013 and 2014, “Chambers Global” 2012, 2013 and 2014.