Experience: Lawyer, Accountant, Economist, Independent Auditor, Professor of National and International Taxation, Tax Accounting and Auditing. Before founding Melhem & Associates in 2006, worked in New York City at PricewaterhouseCoopers LLP (2005-2006). Experience in the Brazilian taxation field law since 1998 and as a tax lawyer since 2002.

Honors and Prizes: Certificate of Merit for Outstanding Performance in International Tax – The University of Michigan Law School; Certificates of Merit (summa cum laude) School of Economics – FAE Business School and Regional Counsel of Economics of Parana; Certificate of Merit (summa cum laude) Accounting School – FAE Business School; Certificate of Merit for ranking first (summa cum laude) at the entrance examination to the School of Economics - FAE Business School.

Professional Affiliations: Member of the Brazilian Bar Association, member of The Lawyers Club of the University of Michigan Law School, member of the Regional Council of Accounting of Parana (Brazil), member of the Regional Council of Economics of Parana (Brazil), international affiliate of several International law firms, including China and Angola.