Marcelo Guaritá Borges Bento

Agrobusiness Corporate Tax

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 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 is currently pursuing an MBA in Tax Management at ESALQ/USP.


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 Titular Councilor of the Municipal Tax Council of São Paulo (CMT). He is a member of the Laws and Regulations Committee of the Brazilian Rural Society (SRB).


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

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