Lawyer graduated from Universidad de Lima. Master’s Degree in Business Administration from Graduate School of Business Administration (ESAN). Doctor in Business Law from Universidad de Sevilla. Specialties in Spain and Canada, on issues related to international double taxation agreements and transfer prices. Outstanding job performance in management positions in the National Superintendence of Tax Administration, such as Manager of Tax Procedures and as the National Legal Intendant. He has been a professor in the ESAN Master’s Program from Universidad de Lima and postgraduate programs at the Universidad Peruana de Ciencias Aplicadas.