Marcelo has a bachelor’s degree in Law, and a master’s degree in State Law from the Pontifical Catholic University of São Paulo (PUC/SP).

He was part of the MBA in Tax Management at ESALQ/USP.

He was part of the Accounting Applied to Law and Corporate Strategies, Succession and Taxation programs at the Fundação Getulio Vargas Law School (FGV-GVLAW), and the Tax Legislation for the Real Estate Market at Universities UniSECOVI program.

He was a member of the Board of Directors of GSR7 Information Technology Services S/A (incorporated by Bematech S/A) from 2006 to 2008.

He was a Councilor Judge of the Municipal Tax Council of São Paulo (CMT) and currently is a foundation member of the Brazilian Rural Society Tax Committee.

Marcelo is a Professor of the Continuing Education Program in Economics and Business Management (Pecege) MBA at ESALQ/USP, and of the Brazilian Institute of Tax Law (IBET), and of the São Paulo Association of Tax Studies (APET).