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Caio Cesar Braga Ruotolo is a tax lawyer and partner at Silveira Law Advocates. Judge contributor to the Tax and Fee Court of the State of São Paulo. Legal Consultant of the Brazilian Association of the Machinery and Equipment Industry – ABIMAQ. Member of the Tax Affairs Council of Fecomércio in São Paulo. Alternate member of the Thematic Council of Legislative Affairs and the Thematic Council of Tax and Fiscal Affairs – CONTRIF, both of CNI. He was Legal Coordinator of the Federation of Industries of the State of São Paulo. He was a member of the Tax Law Committee of the OAB/SP (2017/2018). Postgraduate with specialization in Business Law from Mackenzie Presbyterian University, in Constitutional Law from the Superior School of Constitutional Law, and in Human Resources Management.