Lawyer from the University of Buenos Aires, with orientation in taxation. Student researcher at the UBA. Former professor at the UBA. Author of several articles on tax doctrine and contributor to books on tax matters. Former Deputy Director of the Legal and Technical Sub-Directorate of the General Directorate of Revenue, Province of Misiones. Former representative of the Province of Misiones before the Arbitration and Plenary Commission of the Multilateral Agreement. Former consultant of the Economic Commission for Latin America and the Caribbean (ECLAC) of the United Nations Organization. Currently, advisor to the Arbitration and Plenary Commission of the Multilateral Agreement.