The Author has Bachelor of Laws (LL.B.), Faculdade de Direito da Universidade do Estado do Rio de Janeiro and Masters in Public Law (LL.M.), Universidade do Estado do Rio de Janeiro. Among relevant matters, can be quoted tax procedure reviews to analyze the tax burden for the production of goods; Legal Opinion on International Treaties to avoid double taxation; Inbound Investments Structuring; Invitations to Bid analysis aim to clarify the definition of the tax burden related to bids and public agreements.

Mr. Jacobina was also Tax Law Professor at, Universidade Cândido Mendes (2000 to 2002), Tax Law Professor, Faculdade de Direito da Universidade do Estado do Rio de Janeiro (UERJ) – (2000 to 2001) and nowadays teaches Tax Law at Escola da Magistratura do Tribunal de Justiça do Estado do Rio de Janeiro (EMERJ – Law School Maintained by the State Apeal Court).

Co-author of the book “Brazilian Tax Law Course”, released in 2005 (1^st edition) and 2009 (2^nd edition, revised and extended), Quartier Latin Publisher, São Paulo, Brazil and Member of the research group for the book “Archives of human rights” volume 4, released in 2003, Renovar Publisher, São Paulo, Brazil. Recently was co-author of the book “Aspectos Tributários Relacionados à Indústria do Petróleo e Gás”, 2011, MP Publisher, São Paulo, Brazil, drafting a chapter about the tax effects of the lost in hole event.