Melina Rocha is an international VAT/GST consultant and has extensive experience working with organizations such as the Inter-American Development Bank (IDB), the World Bank, the Institute for Applied Economic Research (IPEA) and Centro de Cidadania Fiscal (CCiF). She holds a Ph.D. from the University of Sorbonne Nouvelle – Paris 3 and has worked as a course director at York University- Canada and as a Tax Law Professor at Fundação Getúlio Vargas (FGV)- Brazil.