Walter G. Santos
Walter G. Santos is a licensed and practicing attorney in both USA and Brazil. He holds a Juris Doctor from Barry University School of Law, besides a Master’s degree in State Law (Focus on Tax Law) by the Catholic University of São Paulo (PUC/SP), where he worked as an Assistant Professor in tax law courses (from 1995 to 1999) and specialization tax law courses (from 1997 to 1999).
He is a Specialist in Tax Law by the University Extension Center (São Paulo, Brazil), where he worked as a teaching assistant from 1997 to 1999.
Besides being a lecturer in several courses and seminars, he is also the author of the book Taxation of Communications (“Tributação dos Serviços de Comunicação”), published by Cenofisco (2004) and of several law articles published in specialized journals.
Mr. Santos holds dual nationality, being a United States Citizen and a Brazilian Citizen. He is fluent in English, Portuguese and Spanish.
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
– 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
– 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