Lucas Bevilacqua is a Brazilian lawyer and Ph.D. candidate in tax at University of São Paulo (USP). He holds a Master´s degree in tax from USP, when he wrote a thesis focused on the tax incentives and development that was already published in a book by Brazilian Institute of tax law (IBDT). Mr. Bevilacqua has a broad range of professional experiences in public sector as an attorney in Brasília where represents State of Goiás; having also been teacher at University of Brasília (UnB). He has authored several publications in tax incentives and is a member of the Brazilian Institute of tax law (IBDT), where he´s researched about tax incentives in the World Trade Organization. Since this he has spent a semester at Brazilian Permanent Mission of the World Trade Organization (WTO) in Geneva, where he’s analyzed the interface of taxation and international trade.