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Rafaella Oliveira, LL.M.

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Rafaella comes from Brazil. She obtained her Bachelor’s degree in Law from the Pontifical Catholic University of Campinas in 2018. Her first contact with Tax Law was in the interim of her undergraduate studies, during an internship at the National Treasury Attorney’s Office (Procuradoria-Geral da Fazenda Nacional). After graduating from Law School, she attended a post-graduation course in Business Law at the Getúlio Vargas Foundation, which was concluded at the beginning of 2021.

Meanwhile, she worked in a Law firm in São Paulo as part of the International Tax Law team with a special focus on Tax Planning. After finishing her post-graduation course, she decided to do an in-depth study on International Taxation, which led her to the LLM course offered by the Vienna University of Economics and Business, completed in June 2023. For this program, she wrote a thesis about the role displayed by technology in tax compliance, focusing on its impact on the cooperation between tax authorities and taxpayers. Due to the great results achieved in the course and inspired by the Tax environment provided by WU, she felt motivated to pursue her doctoral degree at the University and to join the Institute for Austrian and International Tax Law.

Core discipline: Law