Daniel de Paiva Gomes is a PhD candidate in Tax Law at the Pontifical Catholic University of São Paulo (PUC-SP) and holds a Master in Tax Law from the School of Law at the Fundação Getulio Vargas (FGV Direito-SP). Daniel also holds a Master of Science Computation on Blockchain and Digital Currencies from the University of Nicosia. Partner of VDV and Paiva Gomes Lawyers and author of several papers and books on crypto assets and Blockchain.