Graduated in 1966 from the Law School of the University of São Paulo – USP. At the same Faculty, he obtained a specialization in Tax Law and a Master’s degree in Economic and Financial Law. He is a member of the Council of the São Paulo Bar Association, the Brazilian Academy of Tax Law, the Legal Council of the Federation of Industries of the State of São Paulo (FIESP), and the Advisory Council of ETCO – Brazilian Institute of Competitive Ethics. Former President and current Member of the International Academy of Law and Economics. Holder of Chair No. 34 of the São Paulo Academy of Law. He was a professor of Tax Law at the Law School of the University of São Paulo – USP. He has several published works. Founder and managing partner of Dias de Souza Advogados Associados.