Luiz Henrique Barros de Arruda

Born in Rio de Janeiro, RJ, Brazil, on 23 November 1951. Admitted to the Bar in Rio de Janeiro in 1974. Education: LLB, Faculdade Brasileira de Ciências Jurídicas, 1974. Further activities: Chief officer, Tax Division, IRS Office in Rio de Janeiro, 1980-1982. Chief officer, Investigation Division, IRS Office in Rio de Janeiro, 1985-1988. Chief officer, IRS Office in Niterói, 1988-1991. Counselor, First Council of Taxpayers of the Ministry of Finance 1991-1993. Global coordinator, Surveyance System of the Federal Income Office,1993-1994. Chief officer, board in charge of ruling in administrative tax cases, 1994. Professor: Business Law, Pontifícia Universidade Católica do Rio de Janeiro, 1980, 1985, 1995-1997; Fundação Getúlio Vargas - ISEC and INDIPO, 1980-1984; Escola de Administração Fazendária, 1978-1985. Member: Tax Advisory Board of the Brazilian Securities and Exchange Commission; member of the commission that drafted the Income Tax Regulations, 1984-1994; member of the examination board, admission test to the career of federal tax auditors of the National Treasury, 1991-1994. Practice areas: corporate law and taxation.