Marinho is specialist in Tax Law, with extensive knowledge in management of administrative and judicial disputes and support of strategic actions, individual and collective. He defines strategies to manage the tax liability, voiding or reducing it. He engages activities in judicial and administrative disputes, with extensive knowledge in transactions between national and international companies. He also has previous experience in coordinating the revision of fiscal procedures for the identification of eventual tax credits and to point out risks and contingencies. He took part in cases involving large companies’ mergers and acquisitions, tax and legal audits, and large biddings promoted by the Federal Government, such as concession for the construction of roads, refineries and projects related to airports and oil industry. He has previous experience in the areas of knowledge of industry, retail trade, civil construction, and infrastructure.


  • Brazilian Bar Association.
  • São Paulo Lawyers’ Association.


  • PUC/SP, Brazil (Doctorate in Tax Law, 2015).
  • PUC/SP, Brazil (Master’s degree in Tax Law, 2009).
  • IBET, Brazil (Postgraduate in Procedural Tax Law, 2004).
  • UniFMU, Brazil (Postgraduate in Tax Law, 2004).
  • Universidade Potiguar, Brazil (Bachelor of Laws, 2002).

Other qualifications

  • Professor in the Specialization Course in Tax Law at Escola Paulista de Direito Professor in the Specialization Course in Tax Law at Instituto Brasileiro de Estudos Tributários Guest lecturer for the Tax Law courses promoted by the Associação Paulista de Estudos Tributários Guest lecturer for the Postgraduate courses in Tax Law at Rede LFG (Kroton).