Gabriela Rosa is the Tax and Legal Coordinator in BMJ. She also represents legal and tax matters at the Brazilian Institute for International Trade and Investment (IBCI). Her professional and academic profile focuses on the legal, tax, international trade tax, and international tax competition areas. In her field of expertise, she has published several articles and taught courses. Graduated from Law School at the University of Brasília (UnB), Gabriela is a Master’s student in Public Policy and Government at Fundação Getúlio Vargas (FGV) and is a specialist in Tax Law and Public Finance from the Brazilian Institute for Education, Development, and Research (IDP). In addition, she participated in the Governance 4.0 Research Group to study digital taxation models adopted internationally, participated in research projects at the UnB Law School, and was an invited peer blind reviewer for the Journal of Law, State, and Telecommunications. She is currently a member of the Civil Procedure Study and Research Group at the University of Brasília and Behavioral Economics at Fundação Getúlio Vargas (FGV). Professionally, Gabriela has worked with tax law and policy since 2014.