{"id":8438,"date":"2023-04-07T21:54:38","date_gmt":"2023-04-08T00:54:38","guid":{"rendered":"https:\/\/psaa.com.br\/miembros\/"},"modified":"2026-04-16T11:18:49","modified_gmt":"2026-04-16T14:18:49","slug":"miembros","status":"publish","type":"page","link":"https:\/\/psaa.com.br\/es\/miembros\/","title":{"rendered":"Miembros"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8438\" class=\"elementor elementor-8438 elementor-4630\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3589f570 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3589f570\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4be063c7\" data-id=\"4be063c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-e3ccc8a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e3ccc8a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-2799983f\" data-id=\"2799983f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5d2f0211 elementor-widget elementor-widget-heading\" data-id=\"5d2f0211\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Miembros<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c2de1b9 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"7c2de1b9\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-adb9728 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"adb9728\" data-element_type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-645bee2\" data-id=\"645bee2\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d85a502 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d85a502\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-88ae6c6\" data-id=\"88ae6c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c135792 elementor-position-left elementor-vertical-align-middle custom-title elementor-widget elementor-widget-image-box\" data-id=\"c135792\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"11\" height=\"40\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2023\/04\/Layer-28.png\" class=\"attachment-full size-full wp-image-8032\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Socios<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-56d1523 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"56d1523\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-c70a7aa\" data-id=\"c70a7aa\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-947b460 e-flex e-con-boxed e-con e-parent\" data-id=\"947b460\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-40dd4c2 elementor-widget elementor-widget-toggle\" data-id=\"40dd4c2\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6801\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-6801\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Andr\u00e9 Ricardo Passos de Souza<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6801\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-6801\"><h3 style=\"text-align: justify;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone wp-image-10816 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-240x300.png\" alt=\"\" width=\"240\" height=\"300\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas.png 1080w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/h3><p style=\"text-align: justify;\"><strong>\u00c1reas de Atua\u00e7\u00e3o<\/strong><br \/>Direito do Agroneg\u00f3cio<br \/>Direito Tribut\u00e1rio<br \/>Direito Societ\u00e1rio<br \/>Contencioso C\u00edvel e Comercial<br \/>Neg\u00f3cios nacionais, internacionais e Com\u00e9rcio Exterior<br \/>Direito do Mercado Financeiro e de Capitais<\/p><p style=\"text-align: justify;\"><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Direito \u2013 Universidade do Estado do Rio de Janeiro &#8211; UERJ<br \/>MBA em Finan\u00e7as e Mercado de Capitais \u2013 MP\/BANCO BBM S\/A<br \/>LLM em Direito do Mercado Financeiro e de Capitais \u2013 IBMEC-SP<\/p><p style=\"text-align: justify;\"><strong>Experi\u00eancia Profissional<\/strong><br \/>Consultor Tribut\u00e1rio na PricewaterhouseCoopers<br \/>Advogado \u2013 Banco BBM S\/A<br \/>S\u00f3cio-fundador do Passos e Sticca Advogados Associados &#8211; PSAA<br \/>Conselheiro Fiscal da BP \u2013 Benefic\u00eancia Portuguesa\/SP<\/p><p style=\"text-align: justify;\"><strong>Atividades Profissionais<\/strong><br \/>Membro da International Fiscal Association (IFA)<br \/>Membro da Associa\u00e7\u00e3o Brasileira de Direito Financeiro (ABDF)<br \/>Professor de Direito no MBA em Gest\u00e3o Estrat\u00e9gica do Agroneg\u00f3cio &#8211; FGV<br \/>Professor de Direito no MBA em Agroneg\u00f3cio &#8211; FIA School of Business-SP\/FIA\/USP<br \/>Professor de Pol\u00edticas Agr\u00edcolas Brasileiras no MBA em Agroneg\u00f3cio no PECEGE &#8211; Esalq\/USP<br \/>Colunista do site Money Times com coluna quinzenal sobre: \u00abAgroneg\u00f3cio e Sustentabilidade\u00bb<br \/>Colaborador da revista \u00abAgroanalysis\u00bb sobre Direito e Gest\u00e3o no Agroneg\u00f3cio<\/p><p style=\"text-align: justify;\"><strong>Publica\u00e7\u00f5es<\/strong><br \/>Coautor e Coordenador do Livro: \u201cAgribusiness Law: Market, Regulation, Taxation and Enviroment\u201d Editora Quartier Latin (ISBN 978-8576744733).<br \/>Coautor y Coordinador del Libro: \u00abDerecho del Agronegocio &#8211; Mercado, Regulaci\u00f3n, Tributaci\u00f3n y Medio Ambiente\u00bb &#8211; Volumen 1 Editora Quartier Latin (ISBN 978-8576744733).<br \/>Coautor y Coordinador del Libro: \u00abDerecho del Agronegocio &#8211; Mercado, Regulaci\u00f3n, Tributaci\u00f3n y Medio Ambiente\u00bb &#8211; Volumen 2 Editora Quartier Latin (ISBN 9788576746539).<br \/>Coautor del Libro: \u00abLos desaf\u00edos regulatorios que afectan al agronegocio exportador: casos pr\u00e1cticos y lecciones de c\u00f3mo enfrentarlos\u00bb Editora Singular (ISBN 9788586626722).<br \/>Coautor del Libro: \u00abAgro es Paz: an\u00e1lisis y propuestas para que Brasil alimente al mundo\u00bb ESALQ, (USP), 2018 (ISBN 9788586481666).<br \/>Coautor del Libro: \u00abImpuesto Sobre la Renta y Ganancias de Cualquier Naturaleza\u00bb ed. S\u00e3o Paulo: MP Editora, 2006. v. 1. 343p. (ISBN 9788520420515)<br \/>Souza, A. R. P. A antinomia das normas veiculadas pela Lei N. 12.249\/10 diante da prote\u00e7\u00e3o constitucional aos investimentos realizados por estrangeiros no Brasil. Revista de Direito Tribut\u00e1rio da APET., v.VIII, p. 13-43, 2011<br \/>Souza, A. R. P. A Tributa\u00e7\u00e3o das Opera\u00e7\u00f5es com Cr\u00e9ditos de Carbono. Revista de Direito Tribut\u00e1rio da APET, ano V, edi\u00e7\u00e3o 20, p. 41-84, dezembro 2008<br \/>PASSOS, A. R. ; STICCA, R. M.. Cr\u00e9ditos de ICMS sobre Bens Destinados ao Uso e Consumo do Estabelecimento: Considera\u00e7\u00f5es Acerca da Lei Complementar n. 122\/06. Revista de Direito Tribut\u00e1rio da APET, v. 13, p. 33-48, 2007.<br \/>Souza, A. R. P. A Tributa\u00e7\u00e3o da Renda nas Opera\u00e7\u00f5es Praticadas no \u00c2mbito do Mercado Financeiro e de Capitais e os Novos T\u00edtulos para Financiamento do Agroneg\u00f3cio. Revista de Direito Tribut\u00e1rio da APET, v.11, p.13-42, 2006.<br \/>Souza, A. R. P. A ilegitimidade da tributa\u00e7\u00e3o da varia\u00e7\u00e3o cambial de investimentos no exterior \u00e0 luz das conven\u00e7\u00f5es para evitar a dupla tributa\u00e7\u00e3o da renda firmada pelo Brasil: um caso double non-taxation. Revista de Direito Tribut\u00e1rio da APET, v. II, p. 54-56, 2005.<br \/>Souza, A. R. P. O PIS\/COFINS e os Juros sobre o Capital Pr\u00f3prio. Revista Dial\u00e9tica de Derecho Tributario, v. 114, p. 23-32, 2005.<\/p><p style=\"text-align: justify;\"><span style=\"font-weight: bolder;\">Idiomas<\/span><br \/>Ingl\u00eas<br \/>Franc\u00eas<br \/>Espanho<\/p><p style=\"text-align: justify;\"><strong>Curr\u00edculo Lattes<\/strong><br \/><a href=\"http:\/\/lattes.cnpq.br\/4278358322351049\" target=\"_blank\" rel=\"noopener\">http:\/\/lattes.cnpq.br\/4278358322351049<\/a><\/p><p style=\"text-align: justify;\"><span style=\"font-weight: bolder; text-align: start;\">LinkedIN<\/span><br style=\"text-align: start;\" \/><a style=\"background-color: #ffffff; text-align: start;\" href=\"https:\/\/www.linkedin.com\/in\/andre-ricardo-passos-de-souza-17b76511\/\">https:\/\/www.linkedin.com\/in\/andre-ricardo-passos-de-souza-17b76511\/<\/a><\/p><p><strong style=\"text-align: start; font-size: 1rem;\">E-Mail<\/strong><br \/><a href=\"mailto:andrepassos@psaa.com.br\">andrepassos@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6802\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-6802\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Ralph Melles Sticca<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6802\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-6802\"><h3><img decoding=\"async\" class=\"alignnone wp-image-10819 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-1-240x300.png\" alt=\"\" width=\"240\" height=\"300\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-1-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-1-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-1-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-1.png 1080w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/h3><p><strong>\u00c1reas de Atua\u00e7\u00e3o<\/strong><br \/>Direito Tribut\u00e1rio<br \/>Direito Societ\u00e1rio<br \/>Direito do Consumidor<br \/>Controladoria e Contabilidade<br \/>Direito do Agroneg\u00f3cio e Com\u00e9rcio Exterior<br \/>Direito do Mercado Financeiro e de Capitais<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Direito \u2013 Universidade de Ribeir\u00e3o Preto (UNAERP)<br \/>Administra\u00e7\u00e3o \u2013 Universidade de S\u00e3o Paulo (USP)<br \/>Ci\u00eancias Cont\u00e1beis \u2013 Universidade de S\u00e3o Paulo (USP)<br \/>Especializa\u00e7\u00e3o em Direito Tribut\u00e1rio \u2013 Instituto Brasileiro de Estudos Tribut\u00e1rios (IBET)<br \/>Mestre em Controladoria e Contabilidade \u2013 Universidade de S\u00e3o Paulo (USP)<br \/>Doutor em Controladoria e Contabilidade \u2013 Universidade de S\u00e3o Paulo (USP)<\/p><p><strong>Experi\u00eancia Profissional<br \/><\/strong>S\u00f3cio-gestor do Polo Educacional da Faculdade FIPECAFI em Ribeir\u00e3o Preto<strong><br \/><\/strong>Presidente da Comiss\u00e3o de Direito Tribut\u00e1rio da 12\u00aa Subse\u00e7\u00e3o da Ordem dos Advogados do Brasil em Ribeir\u00e3o Preto (OAB\/RP)<br \/>Consultor Tribut\u00e1rio na PwC<br \/>Advogado interno na Cia Importadora e Exportadora Coimex<br \/>Conselheiro Fiscal na Company S\/A<\/p><p><strong>Atividades Profissionais<br \/><\/strong>Coordenador acad\u00eamico do curso de gradua\u00e7\u00e3o em Direito da Harven Agribusiness School<strong><br \/><\/strong>Professor do MBA de Controladoria e Finan\u00e7as da Fundace Business School (USP)<br \/>Professor do MBA de Contabilidade: Governan\u00e7a e Controle da Fundace Business School (USP)<br \/>Professor do MBA de Administra\u00e7\u00e3o da Fundace Business School (USP)<br \/>Professor do MBA de Gest\u00e3o Estrat\u00e9gica de Organiza\u00e7\u00f5es da Fundace Business School (USP)<br \/>Professor do MBA de Direito Corporativo e <em>Compliance<\/em> da Escola Paulista de Direito (EPD)<br \/><span style=\"font-family: arial, helvetica, sans-serif;\">Professor do MBA EAD em Finan\u00e7as e Controladoria da Escola Superior de Agricultura Luiz de Queiroz (ESALQ\/USP)<\/span><br \/>Professor do MBA EAD de Finan\u00e7as da Fundace Business School (USP)<br \/>Professor do MBA EAD de Contabilidade em IFRS da Fundace Business School (USP)<br \/>Professor do MBA EAD em Tesouraria Corporativa da Fundace Business School (USP)<br \/>Professor do MBA de Gest\u00e3o Estrat\u00e9gica do Agroneg\u00f3cio da Funda\u00e7\u00e3o Get\u00falio Vargas (FGV)<br \/>Professor Convidado do Curso de Especializa\u00e7\u00e3o em Direito Tribut\u00e1rio da Faculdade de Direito de Ribeir\u00e3o Preto (USP)<span style=\"text-decoration: line-through;\"><br \/><\/span>Revisor da Revista Contabilidade &amp; Finan\u00e7as (RC&amp;F) do Departamento de Contabilidade e Atu\u00e1ria da FEA\/USP<br \/>Revisor da Revista de Educa\u00e7\u00e3o e Pesquisa em Contabilidade (REPeC) da Academia Brasileira de Ci\u00eancias Cont\u00e1beis \u2013 ABRACICON<br \/>Revisor da Revista Contabilidade Vista &amp; Revista do Departamento de Ci\u00eancias Cont\u00e1beis da Universidade Federal de Minas Gerais (UFMG).<br \/>Membro da <em>International Fiscal Association <\/em> (IFA)<br \/>Membro da Associa\u00e7\u00e3o Brasileira de Direito Financeiro (ABDF)<\/p><p><strong>Publica\u00e7\u00f5es<br \/><\/strong>STICCA, R. M. Carf confirma cr\u00e9ditos de contribui\u00e7\u00e3o para o PIS\/Pasep de empresa exportadora, JOTA, abr.\/2022, dispon\u00edvel em <a href=\"https:\/\/www.jota.info\/opiniao-e-analise\/artigos\/carf-confirma-creditos-de-contribuicao-para-o-pis-pasep-de-empresa-comercial-exportadora-11042022\">https:\/\/www.jota.info\/opiniao-e-analise\/artigos\/carf-confirma-creditos-de-contribuicao-para-o-pis-pasep-de-empresa-comercial-exportadora-11042022<\/a><br \/>STICCA, R. M. Meta \u00e9 reduzir pegada de carbono, Revista Valor Econ\u00f4mico Setorial Ind\u00fastria Qu\u00edmica, Ed. set.\/2021, pp. 80-83.<br \/>STICCA, R. M. Os reais impactos da \u201ctese tribut\u00e1ria do s\u00e9culo\u201d \u00e0s cadeias produtivas do agro, Revista Globo Rural, Vozes do Agro, jul.\/2021, dispon\u00edvel em <a href=\"https:\/\/revistagloborural.globo.com\/Noticias\/Opiniao\/Vozes-do-Agro\/noticia\/2021\/07\/os-reais-impactos-da-tese-tributaria-do-seculo-cadeias-produtivas-do-agro.html\">https:\/\/revistagloborural.globo.com\/Noticias\/Opiniao\/Vozes-do-Agro\/noticia\/2021\/07\/os-reais-impactos-da-tese-tributaria-do-seculo-cadeias-produtivas-do-agro.html<\/a><br \/>STICCA, R. M.; NAKAO, S. H. <em>Hedge accounting choice as exchange loss avoidance under financial crisis: Evidence from Brazil. <\/em><em>Emerging Markets Review<\/em>, 2019, v. 41, ISSN 1566-0141. <br \/>STICCA, R. M.; ANT\u00d4NIO, R. M.; VALLE, M. R. An\u00e1lisis de los niveles de <em>divulgaci\u00f3n<\/em> de la exposici\u00f3n y riesgo cambiario de las compa\u00f1\u00edas abiertas del sector de carnes y derivados. Revista de Contabilidade da UFBA, Salvador-Bahia, v. 13, n. 3, sept.\/dic. 2019, ISSN 1984-3704.<br \/>ANTONIO, R. M.; STICCA, R. M.; AMBROZINI, M. A. \u00bfQu\u00e9 eventos corporativos influencian los retornos de las acciones? Un estudio basado en <em>bootstrap<\/em>. Revista Universo Cont\u00e1bil, 2018, v. 14, ISSN 1809-3337.<br \/>STICCA, R. M.; NAKAO, S. H. Fatores que promovem discord\u00e2ncias entre fisco e contribuinte a respeito da comprova\u00e7\u00e3o de <em>hedge,<\/em> Revista Contempor\u00e2nea de Contabilidade (RCC), Florian\u00f3polis, 2013, v. 10, n. 21, ISSN 1807-1821 (impreso)\/2175-8069 (electr\u00f3nico).<br \/>Organizador y coautor del libro Agroneg\u00f3cio sem fronteiras: temas atuais de gest\u00e3o, financiamento e tributa\u00e7\u00e3o. 1. ed. S\u00e3o Paulo: Dial\u00e9tica, 2023. v. 2.<br \/>Organizador e Coautor do Livro Agroneg\u00f3cio sem fronteiras: temas atuais de gest\u00e3o, financiamento e tributa\u00e7\u00e3o. 1. ed. S\u00e3o Paulo: Max Limonad, 2021. v. 1.<br \/>Coautor de la 4\u00aa Edici\u00f3n del <em>Practical Guide to U.S. Transfer Pricing<\/em>, Editora LexisNexis (ISBN 9781522190042).<br \/>Coautor de la 3\u00aa Edici\u00f3n del <em>Foreign Tax &amp; Trade Briefs<\/em>, Editora LexisNexis (ISBN 9781422490358).<br \/>Coautor del libro Os desafios regulat\u00f3rios que afetam o agroneg\u00f3cio exportador: casos pr\u00e1ticos e li\u00e7\u00f5es de como enfrent\u00e1-los, Editora Singular (ISBN 9788586626722).<br \/>Coautor del libro Direito do Agroneg\u00f3cio \u2013 Mercado, Regula\u00e7\u00e3o, Tributa\u00e7\u00e3o e Meio Ambiente \u2013 Volume 2, Editora Quartier Latin (ISBN 9788576746539).<br \/>Coautor del libro <em>Agribusiness Law: Market, Regulation, Taxation and Environment<\/em>, Editora Quartier Latin (ISBN 978-8576744733).<br \/>Coautor del libro Direito do Agroneg\u00f3cio \u2013 Mercado, Regula\u00e7\u00e3o, Tributa\u00e7\u00e3o e Meio Ambiente, Editora Quartier Latin (ISBN 9788576745266).<br \/>PASSOS, A. R.; STICCA, R. M. Aspectos Tribut\u00e1rios da Parceria Rural face \u00e0s recentes altera\u00e7\u00f5es do Estatuto da Terra. IdeaNews, p. 196 \u2013 199, 05 set. 2008.<br \/>PASSOS, A. R.; STICCA, R. M. O Agroneg\u00f3cio e seus Vil\u00f5es. Feed &amp; Food, \u00e2mbito Nacional, v. 15, p. 18 \u2013 24, 04 abr. 2008.<br \/>PASSOS, A. R.; STICCA, R. M. Cr\u00e9ditos de ICMS sobre Bens Destinados ao Uso e Consumo do Estabelecimento: Considera\u00e7\u00f5es Acerca da Lei Complementar n. 122\/06. Revista de Direito Tribut\u00e1rio da APET, v. 13, p. 33-48, 2007.<br \/>PASSOS, A. R.; STICCA, R. M. Tributa\u00e7\u00e3o e Agroneg\u00f3cio. Produ\u00e7\u00e3o e Comercializa\u00e7\u00e3o Agropecu\u00e1ria. Agroanalysis (FGV), v. 26, p. E11-E14, 2006.<br \/>STICCA, R. M.; NAKAO, S. H. <em>Efectos del tipo de cambio en la adopci\u00f3n del hedge accounting<\/em>. 4\u00ba Congresso UnB de Contabilidade e Governan\u00e7a, Bras\u00edlia (DF), nov. 2018. (Apresenta\u00e7\u00e3o de Trabalho\/Simp\u00f3sio).<br \/>STICCA, R. M.; ANT\u00d4NIO, R. M.; VALLE, M. R. Os desafios do <em>disclosure<\/em> da exposi\u00e7\u00e3o cambial e dos instrumentos financeiros de <em>hedge<\/em>: uma an\u00e1lise das demonstra\u00e7\u00f5es financeiras de companhias abertas do setor de carnes. XLI Encontro da ANPAD (EnANPAD), S\u00e3o Paulo (SP), oct. 2017. (Apresenta\u00e7\u00e3o de Trabalho\/Simp\u00f3sio).<br \/>STICCA, R. M.; MATIAS, A. B.; CARLUCCI, N. V. Impactos Penais na Gest\u00e3o Empresarial: os Crimes do Colarinho Branco. 2003. (Apresenta\u00e7\u00e3o de Trabalho\/Simp\u00f3sio).<br \/>NEVES, M. F.; STICCA, R. M.; PICADO, C. R.; MACHADO, L. A.; SANTOS, M. C.; GALLI, A. E. A.; MORAES, C. A.. Propondo Plano de Marketing: o Caso de uma Empresa de Bebidas. 2003. (Apresenta\u00e7\u00e3o de Trabalho\/Simp\u00f3sio).<\/p><p><span style=\"font-weight: bolder;\">Idiomas<\/span><br \/>Ingl\u00eas<br \/>Espanhol<br \/>Alem\u00e3o<\/p><p><span style=\"font-weight: bolder;\">Curr\u00edculo Lattes<br \/><\/span><a href=\"http:\/\/lattes.cnpq.br\/8583462009852136\" target=\"_blank\" rel=\"noopener\">http:\/\/lattes.cnpq.br\/8583462009852136<\/a><\/p><p><span style=\"font-weight: bolder;\">LinkedIN<\/span><br \/><a href=\"https:\/\/www.linkedin.com\/in\/ralphsticca\/\">https:\/\/www.linkedin.com\/in\/ralphsticca\/<\/a><\/p><p><span style=\"font-weight: bolder;\">E-Mail<\/span><br \/><a href=\"mailto:ralphsticca@psaa.com.br\">ralphsticca@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-6803\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-6803\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Andr\u00e9 Morais Bachur Silva<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-6803\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-6803\"><p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-10-240x300.png\" alt=\"\" width=\"240\" height=\"300\" \/><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o<br \/><\/strong>Contencioso C\u00edvel e Comercial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<br \/><\/strong>Direito \u2013 Universidade Presbiteriana Mackenzie de S\u00e3o Paulo<br \/>P\u00f3s-graduado em Direito Processual Civil \u2013 Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC\/SP)<br \/>T\u00e9cnicas em Negocia\u00e7\u00e3o \u2013 Funda\u00e7\u00e3o Get\u00falio Vargas Law (FGVLAW)<br \/>Mestre em Direito \u2013 Universidade Presbiteriana Mackenzie de S\u00e3o Paulo<\/p><p><strong>Experi\u00eancia Profissional<br \/><\/strong>Advogado em escrit\u00f3rios especializados em Direito Processual Civil, Direito C\u00edvel, Direito do Agroneg\u00f3cio, Mercado de Capitais, Direito Banc\u00e1rio, Direito Imobili\u00e1rio e Direito do Consumidor<br \/>Professor da Funda\u00e7\u00e3o Get\u00falio Vargas Agro (FGV-Agro)<br \/>Professor da Esalq\/USP \u2013 PECEGE<br \/>Coordenador da Associa\u00e7\u00e3o dos Antigos Alunos da Faculdade de Direito da Universidade Presbiteriana Mackenzie (Alumni Direito Mackenzie)<\/p><p><strong>Publica\u00e7\u00f5es<br \/><\/strong>BACHUR, A. M. O Papel da C\u00e9dula de Produto Rural nas Recupera\u00e7\u00f5es Judiciais e as altera\u00e7\u00f5es trazidas pela Lei n\u00ba. 13.986\/20. Website: <a href=\"http:\/\/www.bbmnet.com.br\/\">www.bbmnet.com.br<\/a>, 24 jul. 2020<br \/>SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agroneg\u00f3cio sem fronteiras: temas atuais de gest\u00e3o, financiamento e tributa\u00e7\u00e3o. 1. ed. S\u00e3o Paulo: Max Limonad, 2021. v. 1.<br \/>BACHUR, A. M. e MATTOS, I. I. La regulaci\u00f3n de los FIAGRO por la CVM. Website: <a href=\"https:\/\/www.migalhas.com.br\/depeso\/348583\/a-regulamentacao-dos-fiagro-pela-cvm\">https:\/\/www.migalhas.com.br\/depeso\/348583\/a-regulamentacao-dos-fiagro-pela-cvm<\/a>, 16 de julho de 2021<br \/>BACHUR, A.M., Seguran\u00e7a jur\u00eddica aos propriet\u00e1rios de im\u00f3veis rurais. Revista Agroanalysis. Website: <a href=\"https:\/\/periodicos.fgv.br\/agroanalysis\/article\/view\/89562\">https:\/\/periodicos.fgv.br\/agroanalysis\/article\/view\/89562<\/a>, Maio de 2023<\/p><p><strong>Ranking<br \/><\/strong><a href=\"https:\/\/www.linkedin.com\/company\/chambers-and-partners\/\">Chambers and Partners<\/a> Brazil 2021 \u2013 Categoria: <em>Agribusiness<\/em> \u2013 Rankeado como: <em>Associate to Watch<br \/><\/em><a href=\"https:\/\/www.linkedin.com\/company\/chambers-and-partners\/\">Chambers and Partners<\/a> Brazil 2022 \u2013 Categoria: <em>Agribusiness<\/em> \u2013 Rankeado como: <em>Associate to Watch<br \/><\/em><\/p><p><span style=\"font-weight: bolder;\">Idiomas<\/span><br \/>Ingl\u00eas<\/p><p><strong>Curr\u00edculo Lattes<\/strong><br \/><a href=\"http:\/\/lattes.cnpq.br\/2448907501831747\">http:\/\/lattes.cnpq.br\/2448907501831747<\/a><br \/><br \/><span style=\"font-weight: bolder;\">LinkedIN<\/span><br \/><a href=\"https:\/\/www.linkedin.com\/in\/andr%C3%A9-bachur-8821639b\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.linkedin.com\/in\/andr%C3%A9-bachur-8821639b\/<\/a><br \/><br \/><strong style=\"font-size: 1rem;\">E-Mail<\/strong><br \/><a href=\"mailto:andrebachur@psaa.com.br\">andrebachur@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6eba2d7 elementor-position-left elementor-vertical-align-middle custom-title elementor-widget elementor-widget-image-box\" data-id=\"6eba2d7\" data-element_type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"11\" height=\"40\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2023\/04\/Layer-28.png\" class=\"attachment-full size-full wp-image-8032\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Equipo<\/h3><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f915fd5 e-con-full e-flex e-con e-parent\" data-id=\"f915fd5\" data-element_type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-88d7fc3 elementor-widget elementor-widget-toggle\" data-id=\"88d7fc3\" data-element_type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1431\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1431\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Breno Arruda Macchetti<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1431\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1431\"><p><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone size-medium wp-image-4218\" src=\"https:\/\/bubbledigital.com.br\/clientes\/psaa\/wp-content\/uploads\/2022\/12\/breno-2.jpg\" sizes=\"(max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/bubbledigital.com.br\/clientes\/psaa\/wp-content\/uploads\/2022\/12\/breno-2.jpg 300w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Breno-Macchetti_1-1024x1024.png 1024w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Breno-Macchetti_1-150x150.png 150w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Breno-Macchetti_1-768x768.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Breno-Macchetti_1-1536x1536.png 1536w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Breno-Macchetti_1.png 1568w\" alt=\"\" width=\"300\" height=\"300\" \/><\/strong><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/>Contencioso c\u00edvel e comercial<strong>\u00a0<\/strong><\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><strong><br \/><\/strong>Direito \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo (FDRP\/USP)<br \/>MBA em Agroneg\u00f3cio \u2013 PECEGE-ESALQ\/USP<strong>\u00a0<br \/><\/strong>Mestre em Direito e Desenvolvimento \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo (FDRP\/USP)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Advogado em escrit\u00f3rios especializados em Contencioso C\u00edvel<\/p><p><strong>Publica\u00e7\u00f5es<br \/><\/strong>SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agroneg\u00f3cio sem fronteiras: temas atuais de gest\u00e3o, financiamento e tributa\u00e7\u00e3o. 1. ed. S\u00e3o Paulo: Max Limonad, 2021. v. 1.<\/p><p><strong>Curr\u00edculo Lattes<\/strong><br \/><a href=\"http:\/\/lattes.cnpq.br\/2864064329226491\">http:\/\/lattes.cnpq.br\/2864064329226491<\/a><strong>\u00a0<\/strong><\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/brenomacchetti\/\">https:\/\/www.linkedin.com\/in\/brenomacchetti\/<\/a><\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>E-Mail\u00a0<\/strong><br \/><a href=\"mailto:brenomacchetti@psaa.com.br\">brenomacchetti@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1432\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1432\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Camila Boldrin Trovo<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1432\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1432\"><p><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone wp-image-10825 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-2-240x300.png\" alt=\"\" width=\"240\" height=\"300\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-2-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-2-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-2-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-2.png 1080w\" sizes=\"(max-width: 240px) 100vw, 240px\" \/><\/strong><\/p><p data-pm-slice=\"1 1 []\"><strong>\u00c1reas de Atua\u00e7\u00e3o<\/strong><br \/>Contencioso c\u00edvel e comercial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduanda em Direito \u2013 Universidade de S\u00e3o Paulo (USP)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/><span data-olk-copy-source=\"MessageBody\">Estagi\u00e1ria em escrit\u00f3rios especializados em Direito Civil e Direito Empresarial.<\/span><\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/camila-boldrin-trovo-4690851ba\/\">https:\/\/www.linkedin.com\/in\/camila-boldrin-trovo-4690851ba\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:camilatrovo@psaa.com.br\">camilatrovo@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1433\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1433\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Everson Gomes dos Santos<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1433\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1433\"><pre id=\"elementor-tab-title-1433\" class=\"elementor-tab-title elementor-active\" tabindex=\"0\" role=\"button\" data-tab=\"3\" aria-controls=\"elementor-tab-content-1433\" aria-expanded=\"true\" aria-selected=\"true\"><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone wp-image-9957 \" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/06\/Layout-2025-Informativo-Individual-240x300.png\" sizes=\"(max-width: 240px) 100vw, 240px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/06\/Layout-2025-Informativo-Individual-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/06\/Layout-2025-Informativo-Individual-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/06\/Layout-2025-Informativo-Individual-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/06\/Layout-2025-Informativo-Individual.png 1080w\" alt=\"\" width=\"215\" height=\"269\" \/><\/strong><\/pre><div id=\"elementor-tab-content-1433\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"region\" data-tab=\"3\" aria-labelledby=\"elementor-tab-title-1433\"><p><strong>\u00c1reas de Atua\u00e7\u00e3o<br \/><\/strong>Direito do Agroneg\u00f3cio<br \/>Direito C\u00edvel e Comercial<strong>\u00a0<\/strong><\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Direito \u2013 Universidade Paulista (UNIP)<br \/>P\u00f3s-gradua\u00e7\u00e3o em Direito Processual Civil \u2013 Dam\u00e1sio Educacional<br \/>LLM em Direito Empresarial \u2013 Funda\u00e7\u00e3o Get\u00falio Vargas (FGV)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Advogado em multinacional do segmento do Agroneg\u00f3cio<br \/>Advogado em escrit\u00f3rios especializados em Contencioso C\u00edvel<strong>\u00a0<\/strong><\/p><p><strong>Publica\u00e7\u00f5es<br \/><\/strong>SCABORA, Filipe Casellato (Org.); STICCA, Ralph Melles. (Org.) . Agroneg\u00f3cio sem fronteiras: temas atuais de gest\u00e3o, financiamento e tributa\u00e7\u00e3o. 1. ed. S\u00e3o Paulo: Max Limonad, 2021. v. 1.<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/everson-gomes-536a509b\/\">https:\/\/www.linkedin.com\/in\/everson-gomes-536a509b\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:eversongomes@psaa.com.br\">eversongomes@psaa.com.br<\/a><\/p><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1434\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1434\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Jo\u00e3o Pedro Miyada do Nascimento<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1434\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1434\"><h3><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone wp-image-10010 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/07\/Layout-2025-Rankings-e1752692815901-268x300.png\" sizes=\"(max-width: 268px) 100vw, 268px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/07\/Layout-2025-Rankings-e1752692815901-268x300.png 268w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/07\/Layout-2025-Rankings-e1752692815901-915x1024.png 915w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/07\/Layout-2025-Rankings-e1752692815901-768x859.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/07\/Layout-2025-Rankings-e1752692815901.png 1080w\" alt=\"\" width=\"268\" height=\"300\" \/><\/strong><\/h3><p data-pm-slice=\"1 1 []\"><strong>\u00c1reas de Atua\u00e7\u00e3o<\/strong><br \/>Direito Tribut\u00e1rio<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduado em Direito \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo\u00a0<span data-teams=\"true\">(FDRP\/USP)<\/span><br \/><span data-teams=\"true\">Mestrando em Direito Tribut\u00e1rio \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo (FDRP\/USP)<\/span><\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Advogado em escrit\u00f3rios especializados em Direito Tribut\u00e1rio e Empresarial<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>Curr\u00edculo Lattes<\/strong><br \/><a href=\"http:\/\/lattes.cnpq.br\/3751886584600540\">http:\/\/lattes.cnpq.br\/3751886584600540<\/a><\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/jo%C3%A3o-pedro-miyada-do-nascimento-4a2bb11b1\/\">https:\/\/www.linkedin.com\/in\/jo%C3%A3o-pedro-miyada-do-nascimento-4a2bb11b1\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:joaonascimento@psaa.com.br\">joaonascimento@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1435\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1435\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Julia Januario Pinha<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1435\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1435\"><h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-11577\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Julia-Pinha-1.png\" alt=\"\" width=\"257\" height=\"287\" \/><\/h3><p><strong>\u00c1reas de Atua\u00e7\u00e3o<br \/><\/strong>Direito Empresarial<br \/>Direito Tribut\u00e1rio<strong>\u00a0<\/strong><\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduanda em Direito \u2013 Universidade de S\u00e3o Paulo (USP)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Estagi\u00e1ria em escrit\u00f3rio especializado em Direito Tribut\u00e1rio e Empresarial<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/j%C3%BAlia-pinha-9143293a4\">https:\/\/www.linkedin.com\/in\/j\u00falia-pinha-9143293a4<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:juliapinha@psaa.com.br\">juliapinha@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1436\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1436\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Lavinia de Souza e Megda<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1436\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1436\"><h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-11658\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-201x300.png\" alt=\"\" width=\"201\" height=\"300\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-201x300.png 201w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-686x1024.png 686w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-768x1147.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-1029x1536.png 1029w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-1372x2048.png 1372w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/04\/Lavinia-Megda-1-scaled.png 1715w\" sizes=\"(max-width: 201px) 100vw, 201px\" \/><\/h3><p><strong>\u00c1reas de Atua\u00e7\u00e3o<br \/><\/strong>Tribut\u00e1rio Empresarial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduanda em Direito \u2013<span data-teams=\"true\">Instituto Brasileiro de Ensino, Desenvolvimento e Pesquisa de Bras\u00edlia \u2013 IDP<\/span><\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Estagi\u00e1ria em escrit\u00f3rio especializado em Direito Tribut\u00e1rio e Empresarial<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto: laviniamegda@psaa.com.br\">laviniamegda@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1437\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1437\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Lorena Rodrigues Fran\u00e7a<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1437\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1437\"><p><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Bem-vinda-a-equipe-PSAA-226x300.jpg\" alt=\"\" width=\"239\" height=\"317\" \/><\/p><p><b data-olk-copy-source=\"MessageBody\">\u00c1reas de Atua\u00e7\u00e3o<\/b><br \/>Direito Tribut\u00e1rio<br \/>Direito Societ\u00e1rio<\/p><div><b data-olk-copy-source=\"MessageBody\">Forma\u00e7\u00e3o Acad\u00eamica<\/b><br \/>Graduada em Direito \u2013 Universidade Federal de Alagoas (UFAL)<br \/>Especializa\u00e7\u00e3o em Direito Tribut\u00e1rio \u2013 Instituto Brasileiro de Estudos Tribut\u00e1rios (IBET)<\/div><div>Mestra em Direito Tribut\u00e1rio \u2013 Instituto Brasileiro de Estudos Tribut\u00e1rios (IBET)<\/div><div>Mestrando em Direito Tribut\u00e1rio \u2013 Universidad Torcuato Di Tella<\/div><div>\u00a0<\/div><div><div><b data-olk-copy-source=\"MessageBody\">Experi\u00eancia Profissional<br \/><\/b>Advogado em escrit\u00f3rios especializados em Direito Tribut\u00e1rio e Empresarial.<\/div><div>Professora assistente da Especializa\u00e7\u00e3o da Pontif\u00edcia Universidade Cat\u00f3lica de S\u00e3o Paulo (PUC-SP)<\/div><\/div><div>\u00a0<\/div><div><b data-olk-copy-source=\"MessageBody\">Idiomas<\/b><br \/>Ingl\u00eas<br \/>Espanhol<br \/>Franc\u00eas<\/div><div>\u00a0<\/div><div><div class=\"x_elementToProof\"><b data-olk-copy-source=\"MessageBody\">Curr\u00edculo Lattes<br \/><\/b><a href=\"http:\/\/lattes.cnpq.br\/5823199782593522\"><u>http:\/\/lattes.cnpq.br\/5823199782593522<\/u><\/a><\/div><div>\u00a0<\/div><div class=\"x_elementToProof\"><b>LinkedIN<\/b><br \/><a href=\"https:\/\/www.linkedin.com\/in\/lorenarfran%C3%A7a\/\"><u>https:\/\/www.linkedin.com\/in\/lorenarfran%C3%A7a\/<\/u><\/a><\/div><div>\u00a0<\/div><div class=\"x_elementToProof\"><b>E-Mail<\/b><br \/><u><a id=\"OWAed0426a1-7717-c3bf-5325-b4349310d9dd\" class=\"x_OWAAutoLink\" title=\"mailto:lorenafranca@psaa.com.br\" href=\"mailto:lorenafranca@psaa.com.br\" data-linkindex=\"0\">lorenafranca@psaa.com.br<\/a><\/u><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1438\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1438\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Lucas Lima Clemente<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1438\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1438\"><p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11372 \" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Lucas-Clemente-183x300.jpg\" sizes=\"(max-width: 195px) 100vw, 195px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Lucas-Clemente-183x300.jpg 183w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Lucas-Clemente-624x1024.jpg 624w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Lucas-Clemente-768x1260.jpg 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Lucas-Clemente.jpg 872w\" alt=\"\" width=\"195\" height=\"320\" \/><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/>Contencioso C\u00edvel e Comercial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduado em Direito \u2013 Universidade Paulista (UNIP)<br \/>LLM. em Direito Empresarial (IBMEC)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/><span data-olk-copy-source=\"MessageBody\">Advogado em escrit\u00f3rios especializados em Direito Empresarial, Consultivo e Contencioso C\u00edvel.<\/span><\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/lucaslclemente\/\">https:\/\/www.linkedin.com\/in\/lucaslclemente\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:lucasclemente@psaa.com.br\"><span data-olk-copy-source=\"MessageBody\">lucasclemente@psaa.com.br<\/span><\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1439\" class=\"elementor-tab-title\" data-tab=\"9\" role=\"button\" aria-controls=\"elementor-tab-content-1439\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Lucas Vilela Peloso Vasconcelos<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1439\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"9\" role=\"region\" aria-labelledby=\"elementor-tab-title-1439\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-11542\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Lucas-Vasconcelos-183x300.png\" alt=\"\" width=\"183\" height=\"300\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Lucas-Vasconcelos-183x300.png 183w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Lucas-Vasconcelos-624x1024.png 624w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Lucas-Vasconcelos-768x1260.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Lucas-Vasconcelos.png 872w\" sizes=\"(max-width: 183px) 100vw, 183px\" \/><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/>Direito Tribut\u00e1rio<strong>\u00a0<\/strong><\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduando em Direito \u2013 Universidade de S\u00e3o Paulo (USP)<\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Estagi\u00e1rio em escrit\u00f3rios especializados em Direito Tribut\u00e1rio e Empresarial.<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/lucas-vilela-peloso-vasconcelos-a1ba23266\/\">https:\/\/www.linkedin.com\/in\/lucas-vilela-peloso-vasconcelos-a1ba23266\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:lucasvasconcelos@psaa.com.br\">lucasvasconcelos@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-14310\" class=\"elementor-tab-title\" data-tab=\"10\" role=\"button\" aria-controls=\"elementor-tab-content-14310\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Marco Antonio Garcia<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-14310\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"10\" role=\"region\" aria-labelledby=\"elementor-tab-title-14310\"><h3><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-10837 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-7-240x300.png\" sizes=\"(max-width: 240px) 100vw, 240px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-7-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-7-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-7-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-7.png 1080w\" alt=\"\" width=\"240\" height=\"300\" \/><\/h3><p data-pm-slice=\"1 1 []\"><strong>\u00c1reas de Atua\u00e7\u00e3o<\/strong><br \/>Contencioso C\u00edvel e Comercial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduado em Direito \u2013 Centro Universit\u00e1rio das Faculdades Metropolitanas Unidas (FMU)<br \/>P\u00f3s-Graduado em Direito Processual Civil \u2013 Universidade Presbiteriana Mackenzie<br \/>P\u00f3s-Graduando\u00a0<span data-olk-copy-source=\"MessageBody\">em Direito Empresarial \u2013 Funda\u00e7\u00e3o Getulio Vargas (FGV)<\/span><\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Advogado em escrit\u00f3rios especializados em Direito Imobili\u00e1rio, Recupera\u00e7\u00e3o de Cr\u00e9dito, Contencioso C\u00edvel, Aliena\u00e7\u00e3o Fiduci\u00e1ria, Direito do Consumidor, Direito Condominial, Busca e Apreens\u00e3o de Ve\u00edculos e Direito Civil<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<br \/>Espanhol<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/marco-antonio-garcia-adv\/\">https:\/\/www.linkedin.com\/in\/marco-antonio-garcia-adv\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:marcogarcia@psaa.com.br\">marcogarcia@\u200cpsaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-14311\" class=\"elementor-tab-title\" data-tab=\"11\" role=\"button\" aria-controls=\"elementor-tab-content-14311\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Matheus Ferreira Martins<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-14311\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"11\" role=\"region\" aria-labelledby=\"elementor-tab-title-14311\"><div class=\"elementor-toggle-item\"><div id=\"elementor-tab-content-1439\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"region\" data-tab=\"9\" aria-labelledby=\"elementor-tab-title-1439\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-11402\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Matheus-Martins-300x300.png\" sizes=\"(max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Matheus-Martins-300x300.png 300w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Matheus-Martins-150x150.png 150w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/02\/Foto-Matheus-Martins.png 516w\" alt=\"\" width=\"300\" height=\"300\" \/><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/>Direito do Agroneg\u00f3cios<br \/>Direito Contencioso e C\u00edvel<br \/><span data-olk-copy-source=\"MessageBody\">Direito Contratual e Consultivo<\/span><br \/>Direito Societ\u00e1rio<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduado em Direito \u2013 Centro Universit\u00e1rio UNIFASAM\/GO<br \/><span data-olk-copy-source=\"MessageBody\">P\u00f3s-graduado em Direito Civil e Processual \u2013 PROORDEM\/GO<\/span><br \/>Graduando em Direito Agrobusiness<\/p><p><strong>Experi\u00eancia Profissional<br \/><\/strong><span data-olk-copy-source=\"MessageBody\">Advogado em escrit\u00f3rios especializados em Direito do Agroneg\u00f3cios, Contencioso e C\u00edvel, Direito Contratual e Consultivo e Direito Societ\u00e1rio.<\/span><\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<br \/>Espanhol<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/matheus-martins-13607b21b\/\">https:\/\/www.linkedin.com\/in\/matheus-martins-13607b21b\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:matheusmartins@psaa.com.br\">matheusmartins@psaa.com.br<\/a><\/p><\/div><\/div><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-14312\" class=\"elementor-tab-title\" data-tab=\"12\" role=\"button\" aria-controls=\"elementor-tab-content-14312\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Paulo Henrique Oliveira Santos<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-14312\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"12\" role=\"region\" aria-labelledby=\"elementor-tab-title-14312\"><p><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone wp-image-10843 size-medium\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-8-240x300.png\" sizes=\"(max-width: 240px) 100vw, 240px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-8-240x300.png 240w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-8-819x1024.png 819w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-8-768x960.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2025\/09\/Layout-2025-Datas-Comemorativas-8.png 1080w\" alt=\"\" width=\"240\" height=\"300\" \/><\/strong><\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\" data-pm-slice=\"1 1 []\"><strong data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"strong\">\u00c1reas de Atua\u00e7\u00e3o<\/strong><br data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"hardBreak\" data-prosemirror-node-inline=\"true\" \/>Tribut\u00e1rio e Empresarial<\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\"><strong data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"strong\">Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"hardBreak\" data-prosemirror-node-inline=\"true\" \/><span data-olk-copy-source=\"MessageBody\">Graduado em Direito \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo\u00a0(FDRP\/USP)<\/span><\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\"><strong data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"strong\">Experi\u00eancia Profissional<\/strong><br data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"hardBreak\" data-prosemirror-node-inline=\"true\" \/><span data-olk-copy-source=\"MessageBody\">Atua\u00e7\u00e3o em escrit\u00f3rios especializados em Direito Tribut\u00e1rio, C\u00edvel e Empresarial<\/span><\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\"><strong data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"strong\">Idiomas<\/strong><br data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"hardBreak\" data-prosemirror-node-inline=\"true\" \/>Ingl\u00eas<\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\"><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/pauloholiveiras\/\">https:\/\/www.linkedin.com\/in\/pauloholiveiras\/<\/a><\/p><p data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"paragraph\" data-prosemirror-node-block=\"true\"><strong data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"strong\">E-Mail<\/strong><br data-prosemirror-content-type=\"node\" data-prosemirror-node-name=\"hardBreak\" data-prosemirror-node-inline=\"true\" \/><a href=\"mailto:paulosantos@psaa.com.br\" data-prosemirror-content-type=\"mark\" data-prosemirror-mark-name=\"link\">paulosantos@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-14313\" class=\"elementor-tab-title\" data-tab=\"13\" role=\"button\" aria-controls=\"elementor-tab-content-14313\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Pedro Branquinho do Carmo<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-14313\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"13\" role=\"region\" aria-labelledby=\"elementor-tab-title-14313\"><p><strong><img loading=\"lazy\" decoding=\"async\" class=\"img-integrantes alignnone size-medium wp-image-4225\" src=\"https:\/\/bubbledigital.com.br\/clientes\/psaa\/wp-content\/uploads\/2022\/12\/pedro-2.jpg\" sizes=\"(max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/bubbledigital.com.br\/clientes\/psaa\/wp-content\/uploads\/2022\/12\/pedro-2.jpg 300w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Pedro-Branquinho_1-1024x1024.png 1024w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Pedro-Branquinho_1-150x150.png 150w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Pedro-Branquinho_1-768x768.png 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2022\/04\/Pedro-Branquinho_1.png 1379w\" alt=\"\" width=\"300\" height=\"300\" \/><\/strong><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/>Direito C\u00edvel e Comercial<\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/>Graduado em Direito \u2013 Faculdade de Direito de Ribeir\u00e3o Preto da Universidade de S\u00e3o Paulo (USP)<br \/><span data-olk-copy-source=\"MessageBody\">MBA em Agroneg\u00f3cio \u2013 PECEGE-ESALQ\/USP<\/span><\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/>Advogado em escrit\u00f3rio especializado em Direito C\u00edvel e Comercial<\/p><p class=\"x_elementToProof\"><strong>Publica\u00e7\u00f5es<\/strong><br \/>Os Fundos de Investimento em Cadeias Produtivas Agroindustriais (Fiagro) e a problem\u00e1tica da explora\u00e7\u00e3o econ\u00f4mica de im\u00f3veis rurais por estrangeiros no Brasil (2024, Revista de Direito Empresarial RDEmp, Ano 21, n. 1);<br \/>Os Fundos de Investimento nas Cadeias Produtivas Agroindustriais (Fiagro) como Instrumentos de Financiamento Privado do Agroneg\u00f3cio (2025, Revista da Procuradoria-Geral do Banco Central : V18 N\u00ba1);<\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a href=\"https:\/\/www.linkedin.com\/in\/pedro-branquinho\/\">https:\/\/www.linkedin.com\/in\/pedro-branquinho\/<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:pedrocarmo@psaa.com.br\">pedrocarmo@psaa.com.br<\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-14314\" class=\"elementor-tab-title\" data-tab=\"14\" role=\"button\" aria-controls=\"elementor-tab-content-14314\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Rafael Padula Valls<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-14314\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"14\" role=\"region\" aria-labelledby=\"elementor-tab-title-14314\"><p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-11475\" src=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Design-sem-nome-300x300.jpg\" sizes=\"(max-width: 300px) 100vw, 300px\" srcset=\"https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Design-sem-nome-300x300.jpg 300w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Design-sem-nome-150x150.jpg 150w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Design-sem-nome-768x768.jpg 768w, https:\/\/psaa.com.br\/wp-content\/uploads\/2026\/03\/Design-sem-nome.jpg 800w\" alt=\"\" width=\"300\" height=\"300\" \/><\/p><p><strong>\u00c1reas de Atua\u00e7\u00e3o\u00a0<\/strong><br \/><span data-olk-copy-source=\"MessageBody\">Tribut\u00e1rio e empresarial<\/span><\/p><p><strong>Forma\u00e7\u00e3o Acad\u00eamica<\/strong><br \/><span data-olk-copy-source=\"MessageBody\">Graduado em Direito \u2013 Universidade Presbiteriana Mackenzie<\/span><br \/><span data-olk-copy-source=\"MessageBody\">P\u00f3s-graduando em direito tribut\u00e1rio \u00a0\u2013 Universidade Presbiteriana Mackenzie<\/span><\/p><p><strong>Experi\u00eancia Profissional<\/strong><br \/><span data-olk-copy-source=\"MessageBody\">Advogado em escrit\u00f3rios especializados em Direito Tribut\u00e1rio.<\/span><\/p><p><strong>Idiomas<\/strong><br \/>Ingl\u00eas<\/p><p><strong>LinkedIN<\/strong><br \/><a id=\"OWAef3ea5a4-d270-297b-37d8-30607bb72e56\" class=\"x_OWAAutoLink\" title=\"http:\/\/www.linkedin.com\/in\/rafael-padula-valls-5432561ba\" href=\"http:\/\/www.linkedin.com\/in\/rafael-padula-valls-5432561ba\" data-auth=\"NotApplicable\" data-linkindex=\"0\" data-olk-copy-source=\"MessageBody\">www.linkedin.com\/in\/rafael-padula-valls-5432561ba<\/a><\/p><p><strong>E-Mail<\/strong><br \/><a href=\"mailto:rafaelvalls@psaa.com.br\"><span data-olk-copy-source=\"MessageBody\">rafaelvalls@psaa.com.br<\/span><\/a><\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Miembros Socios Andr\u00e9 Ricardo Passos de Souza \u00c1reas de Atua\u00e7\u00e3oDireito do Agroneg\u00f3cioDireito Tribut\u00e1rioDireito Societ\u00e1rioContencioso C\u00edvel e ComercialNeg\u00f3cios nacionais, internacionais e Com\u00e9rcio ExteriorDireito do Mercado Financeiro e de Capitais Forma\u00e7\u00e3o Acad\u00eamicaDireito \u2013 Universidade do Estado do Rio de Janeiro &#8211; UERJMBA em Finan\u00e7as e Mercado de Capitais \u2013 MP\/BANCO BBM S\/ALLM em Direito do Mercado Financeiro [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-8438","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/pages\/8438","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/comments?post=8438"}],"version-history":[{"count":98,"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/pages\/8438\/revisions"}],"predecessor-version":[{"id":11672,"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/pages\/8438\/revisions\/11672"}],"wp:attachment":[{"href":"https:\/\/psaa.com.br\/es\/wp-json\/wp\/v2\/media?parent=8438"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}