Andrea Nogueira Neves, Founding partner at Nogueira Pires Advogados, Sao Paulo. LL.B. from Pontifícia Universidade Católica (PUC-SP) in 1997, specialization in Tax law at PUC/Cogeae. Professor of specialization courses at Fundação Getúlio Vargas/SP. Certified Financial Planner – CFP. Member of Society of Trust and Estate Practitioners - STEP since 2013. Author of several articles about Brazilian tax law.