Débora Ferreira Costa Bertaglia1 • Graduated in Law, Unilasalle, 2014. • Graduated in Accounting, UFF, 2018. • Attending specialization course in National Tax Law, IBDT, 2021. • Tax Consultant, EY, from 2015/03 to 2020/11. Languages: English E-mail: debora.bertaglia@mauleradvogados.com.br ARTIGOS