Ana Cláudia Akie Utumi is the owner of Utumi Advogados, member of the Permanent Scientific Committee of the International Fiscal Association (IFA) and of the International Tax Program Practice Council of the NYU School of Law. She has also served as President of the Brazilian Branch of STEP - Society of Trust and Estate Practitioners. She graduated from Getulio Vargas Foundation with a degree in business administration. She also holds a law degree from the University of São Paulo School of Law. She holds an MBA in finance and capital markets from IBMEC Business School, an LL.M. in tax law from the Law School of the Catholic University of São Paulo and a doctorate in economic financial law from the Law School of USP. She is the director of the Brazilian Association of Financial Law (Brazilian IFA Branch), and a member of the Brazilian Institute of Tax Law, the Brazilian Association of Tax Law and the Brazilian Institute of Financial Professionals Certification. She is Professor of Law subjects in postgraduates programs and MBAs subjects in the FIPECAFI (Foundation Institute of Economical, Accounting and Actuarial Researches), one of the most prestigious Accounting schools in Brazil, and visiting professor in different postgraduates courses in leading Brazilian universities.