Studying in the UK Outline why you have selected your chosen three university courses, and explain how this relates to your previous academic or professional experience and your plans for the future. Please enter new information and examples here and not duplicate the information you have entered on the work experience and education section of this form

Since childhood, I have dreamed of studying abroad,

however

, at that time access to exchange was for few people. As the years went by, I focused on my career in public administration and believed that at some point the opportunity to fulfil

this

dream would arise. When I was diagnosed with breast cancer

last

year, I was afraid that

this

wish would not come true.

Then

in 2022, after following some colleagues who got their master's places abroad, I decided to transform the dream into a goal. The RFB, the organization in which I work, has been giving its employees the opportunity to pursue specializations in their areas of interest, including programs abroad, encouraging its employees to apply for the Chevening scholarship. I believe that choice is because of its renowned universities with world-class academic resources which have produced some of the best minds in the world today. Brazil applied in 2017 to join the Organization for Economic Cooperation and Development, which has been highlighted in academic circles and in the specialized media, especially for the relevance it represents for international law. In 2022 the discussions about accession were opened, and at

this

stage, Brazil will be evaluated by thematic commissions, which discuss compliance with OECD guidelines and recommendations in several sectors, including taxation. For the OECD, effective access to means of resolving

tax

disputes is essential to the qualification of a

tax

system, to safeguard taxpayers' rights, and to ensure the imposition of limits on the powers of the

tax

administration. The analysis of the foreign experience in

tax

litigation is important for the presentation of potential solutions for the problems of the Brazilian model, especially given the need to ensure legal certainty, reduce excessive litigation and obtain an effective collection of the

tax

credit. Considering

also

the bilateral interest in closer commercial ties between the UK and Brazil, which in the future will be reflected in the application of commercial and

tax

legislation in the agreements signed between the two countries, I believe that studying in the UK is of both personal and organizational interest, which is why I chose the LLM International

Tax

Law and International and Commercial Law programs.