Vitor Manuel Franciulli de Lima Castro comes from São Paulo, Brazil. He holds a Bachelor of Laws from the University of São Paulo (USP) (2019). He also holds a Postgraduation of International Tax Law from the Brazilian Tax Law Institute (IBDT) (2022). During his studies, he was awarded Best Speaker on Behalf of the Applicant (2018) and Winning Team (2020) of the Iberoamerican Tax Moot Court organized by the Iberoamerican Observatory of International Taxation (OITI). Since 2020, he has been an attorney at law registered in the Brazilian Bar Association (OAB) with experience in tax advisory, focusing on stand-alone, M&A and capital markets projects. Since 2021, he has also been an assistant lecturer at the IBDT Postgraduation Program for the subject Simulated Tax Treaty Negotiations, held in cooperation with Wirtschaftsuniversität Wien (WU Vienna). In 2025, he concluded the LL.M. Program in International Tax Law offered by WU Vienna and, motivated by his academic interest, was approved to join the institute as a DIBT candidate. In his free time, he enjoys travelling, learning languages and going to rock concerts.

Core discipline: Law