Walter G. Santos, Esq.

- Attorney licensed in Florida, USA (FLABAR # 12.800)
- Attorney licensed in São Paulo, Brazil (OAB/SP nº 124.076)
- Member of the American Immigration Lawyers Association (AILA)
- Member of the U.S. Court for the Federal Middle District of Florida

Education

- Juris Doctor, Barry University School of Law, Orlando, FL, USA
- Masters in State Law (LL.M. equivalent), Catholic University School of Law (PUC/SP), São Paulo, Brazil
- Tax Law Specialist, University Extension Center (CEE), São Paulo, Brazil
- Juris Doctor, Catholic University School of Law (PUC/SP), São Paulo, Brazil

Professional Experience

- Lawyer, Santos Law Firm, P.L., Orlando, USA (since 2005)
- Lawyer, Advocacia (Law Firm of) Walter Gazzano, São Paulo, Brazil (since 1997)
- Assistant Professor in Tax Law, Catholic University School of Law (PUC/SP), São Paulo, Brazil
      - Law School Course (1995-1999)
      - Tax Law Specialization Course (1997-1999)
- Teaching Assistant in Tax Law, University Extension Center, São Paulo, Brazil
- Tax Law Specialization Courses (1997-1999)
- Lawyer, Dias de Souza – Advogados Associados, São Paulo, Brazil (1991-1997)
- Tax Consultant, IOB Group (Thomson Publications Company), São Paulo, Brazil (1988-1991)

Main Lectures Given (Brazil)

- International Tax Planning, at Hotel C’adoro, São Paulo (1998)
- Tax Planning for Financial Institutions, at Holiday Inn Crowne Plaza Hotel, São Paulo (1998)
- Litigation Tax Planning, at Mofarrej Sheraton Hotel, São Paulo (1999)
- Tax Planning and Fraud, at Grand Hotel Mercure, São Paulo (1999)
- Pension Funds and Tax Planning, at Rio Othon Copacabana Hotel, Rio de Janeiro (1999)
- Litigation Tax Planning, at Hotel C’adoro, São Paulo (2000)
- Internet and Taxation, at Mission Legal Courses, São Paulo (2000)
- National and International Tax Planning, at Park Plaza Hotel, São Paulo (2001)

Main Writings and Publications (Brazil)

- Taxation of Communications, Book, Cenofisco Publisher, Master in Law Thesis (Strictu Sensu), 2004
- Taxation and Statute of Limitations, Revista de Direito Tributário. São Paulo: Malheiros Editores, nº 79:264-278, 2001
- Immunity of E-publications (CD Rom’s, Internet etc.), Revista de Direito Tributário. São Paulo: Malheiros Editores, nº 43, Caderno de Direito Tributário, 1998
- Sales Tax and Imports, Specialization Thesis (Lato Sensu), 42 pages, not published, 1995