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José Artur Lima Gonçalves, was born in São Paulo, SP. Educational Background: Faculdade de Direito da Pontifícia Universidade Católica de São Paulo (1982). Master’s degree (1993) and Ph.D. (1996) in Tax Law from the Faculdade de Direito da Pontifícia Universidade Católica de São Paulo. Member of the Legislation Committee of the American Chamber of Commerce, 1985-1995. Retired professor of Tax Law in the Post-graduate and Specialization courses at the Faculdade de Direito da Pontifícia Universidade Católica de São Paulo. Former Professor of Law at the Faculdade de Direito da Universidade de São Paulo, assigned to the School of Economics and Business Administration of Universidade de São Paulo. Instruction Program for Lawyers, Harvard Law School (1995). Author of the books “Princípio da Isonomia em Matéria Tributária” (Principle of Equality in Tax Matters) and “Imposto sobre a Renda - Pressupostos Constitucionais” (Income Tax - Constitutional Assumptions), as well as dozens of technical articles published in specialized legal magazines, both in Brazil and abroad. Membership: Ordem dos Advogados do Brasil (Brazilian Bar); Associação dos Advogados de São Paulo (São Paulo Lawyers Association); Instituto dos Advogados de São Paulo (Institute of Lawyers of São Paulo); IFA (International Fiscal Association); and ABDF (Brazilian Association of Financial Law). Former Executive Director of the “Revista de Direito Tributário” (Tax Law Magazine); former Coordinator of the “Cadernos de Direito Econômico e Empresarial da Revista de Direito Público” (Economic and Business Law articles of the Public Law Magazine). Works with Tax, Corporate, and Mergers and Acquisitions Law. Languages: English. E-mail: ja@limalaw.com.br

ja@limalaw.com.br