A Doctor of Law from PUC-SP and with a Master's degree from Harvard University, she is a professor and researcher at the Getulio Vargas Foundation (FGV – Brasilia). She is a Tax Auditor for the Brazilian Federal Revenue Service and President of the 2nd Section of the Administrative Council of Tax Appeals (CARF). A specialist in Customs, Tax, and Foreign Trade Law, she participated in drafting the Brazilian Customs Regulations (2009) and the MERCOSUR Customs Code (2010). She is the author of reference works such as "Taxes on Foreign Trade and Special Customs Regimes," has numerous specialized publications on customs matters, is a columnist for Consultor Jurídico (Território Aduaneiro), and is a recipient of the Landon H. Gammon Fellow Award from Harvard University.
