Dividends, family holdings and complex wealth — with the rigor of someone who has researched the subject for over 20 years. Post-Doctor in Finance (Mackenzie), IBGC-certified board member and author of three scientific works on dividend taxation in Brazil. Amid Brazil's new Law 15.270/2025, I turn cutting-edge research into strategic decisions for entrepreneurs, families and publicly listed companies.
I am a consultant, board member and entrepreneur with post-doctoral training. The rare combination I offer clients: two decades of market practice allied to the academic rigor demanded by leading scientific research.
Founding partner of Diveneto World Trading Group (since 2006) and Attivo — Business Management, Accounting Advisory & Succession Planning (since 2014). IBGC-certified for Board of Directors, Fiscal Council, Audit Committee and Family Business councils (PDCC). Post-Doctor in Administration from Mackenzie (2025), PhD in Accounting from the University of Minho & University of Aveiro (Portugal, 2020), Master in Accounting and Controllership from Unisinos (2006).
My research was born from practice, and practice is sustained by research. My work is to bring that method to the table of those who must decide.
I taught for over ten years at UCS — University of Caxias do Sul, and also at Anhanguera and TECBRASIL. I have researched dividend policy and taxation since 2003, with growing focus on Brazilian publicly listed companies and dual-listed firms (Brazil and the United States). I speak Portuguese, Spanish, Italian and English.
With Brazil's approval of taxation on profits and dividends (Law 15.270/2025), high-income individuals — entrepreneurs, family-holding partners and investors in listed companies — now need solid technical analysis, not improvised opinion.
Pioneering dissertation on the relationship between profit distribution and the Brazilian tax system.
International thesis comparing the tax treatment of dividends in companies listed in the two largest markets of the Americas.
Study of capital structure and distribution decisions in Brazilian listed companies — directly applicable to the 2026 tax landscape.
Technical analysis of the impact of Law 15.270/2025 on your company, family holding or wealth structure — grounded in three scientific works dedicated to the subject.
Family holdings, tax-efficient succession, usufruct reserve and organization of high-complexity assets.
Income organization, offshore investments and corporate structures for high-income individuals.
Fair-value assessment for sale, merger, succession or fundraising. DCF, comparable multiples and hybrid models.
Investment decisions, capital structure and pricing for growing companies or inflection moments.
Independent technical opinions for corporate, judicial or executive decisions requiring academic depth.
Business management, accounting advisory and succession planning.
International trading of high-value goods, Brazil–abroad operations.
Operations in the energy sector with disciplined financial management.
By appointment, in person in Serra Gaúcha (Brazil) or by video conference worldwide. Portuguese, Spanish, Italian and English.