Andrea Nogueira Neves, Founding partner at Nogueira Pegas Advogados, Sao Paulo. LL.B. from Pontifícia Universidade Católica (PUC-SP) in 1997, specialization in Tax law at PUC/Cogeae. Former Legal Director of Instituto Brasileiro de Certificação de Profissionais Financeiros – IBCPF (Brazilian Institute of Certification of Financial Professionals). Tax Professor of specialization courses at Fundação Getúlio Vargas Law School. Certified Financial Planner – CFP. Member of Society of Trust and Estate Practitioners - STEP since 2013. Author of several articles about Brazilian tax law.