Alexandre Naoki Nishioka

São Paulo and Brasília

T: +55 11 4306-6994

Alexandre Naoki Nishioka has more than 25 years of experience in renowned law firms, in addition to having been an administrative judge of appeals at the First Taxpayers Council and the Administrative Tax Appeals Council (2008-2015), where he was an administrative commissioner, always appointed by the National Confederation of Commerce (CNC) in a triple list and designated by the Minister of State for Finance. As a member of the Ordinary Panel and of the Higher Chamber of Tax Appeals, he judged appeals involving Income Tax (IRPF and IRRF), ITR and social security contributions. As a member of the Full Commission, he decided in collegiate matters involving all federal taxes and contributions.


As a University Professor, he teaches and coordinates Tax Law courses at undergraduate and graduate levels, having composed the academic activities at the Foundation Armando Alvares Penteado - FAAP (2007-2014). He is a Professor of Tax Law at the University of São Paulo - USP, in the Faculty of Law of Ribeirão Preto since November 2011. Currently, Alexandre teaches Tax Law courses, including Tax administrative proceedings, Tax Planning, International Tax Law and Tax Law Practice, besides being professor and Coordinator of the Specialization Course in Tax Law. He has numerous legal papers published in Brazil and abroad.


He took his Bachelor’s degree in Law (1995) and a Ph.D. in Economic and Financial Law (2010) in the Faculty of Law of the University of São Paulo (USP). Member of the Brazilian Institute of Competition and Innovation (ICBI).






Eduardo Molan Gaban


São Paulo e Brasília

T: +55 11 4306-6994

Eduardo Molan Gaban, with more than 22 years of experience, worked in renowned law firms (from specialized boutiques to global law firm). During his career, he was able to expand his expertise and lead cross-border cases involving mainly the United States and European Union regulation). In the public area, he was a Commissioner Staff at the Administrative Council for Economic Defense (CADE) between 2002-2004. 
Eduardo coordinated successful and complex cases related to mergers and acquisitions, cartel practices, criminal organizations, and related crimes (bid-rigging, evasions and corruption), complex judicial proceedings in the civil, criminal, and intellectual-property areas, disputes, and advocacy on regulatory issues involving logistics and transport, aviation, energy, telecommunications, financial services and education.
In the academic area, he teaches topics related to Law & Economics, White Collar crimes, Risk, Compliance and Corporate Governance in postgraduate courses in the main academic institutions, with special emphasis on the University of São Paulo (Faculty of Law of Ribeirão Preto). Since 2012, he is the founder and leader of the Center for Studies and Research on Competition and Innovation (NCI – PUC-SP), the official group of the postgraduate associated to the National Council of Technological and Scientifical Development and chairs the Brazilian Instituto for Competition and Innovation (IBCI),
He took his Bachelor's, Master's, and Ph.D. degree in Law in The Pontifical Catholic University of São Paulo (PUC-SP). He lived in New York (2010 and 2011), where he was a Visiting Fulbright Scholar at New York University School of Law in the Law, Trade, and Regulation program (currently called Competition, Innovation, and Information Law). He has more than 10 published books, including in the EU and the USA. From 2012 until 2022, he was a member of the Superior Council for Legal and Legislative Affairs (CONJUR) of FIESP.