Partner and Director Arnaldo Marques de Oliveira Neto participated in the preparation of the following books and articles:

• Co-author of the book: “Gestão e Planejamento de Tributos”, (Tax Management and Planning), Editora FGV (1st edition, in 2007; and, 2nd  edition, in 2011), adopted in the MBA in Finance Management, Controllership and Audit of FGV Management, in which he wrote on the subject: Business Restructuring – Corporate and Tax Vision;

• Author of the Collective Work (book): “Gestão dos Stakeholders”, (Stakeholders Management), Editora Saraiva 2010, in which he wrote on the subject: Relationship with Shareholders – Corporate Governance and the significance of transparency and clarity in the communication with shareholders;

• Author of the Article: “A Governança Corporativa e o Planejamento Tributário” (Corporate Governance and Tax Planning), published in the “Estudos e Negócios de Administração” Magazine of the Superior School of Administration and Management (ESAGS) (in which he shows the importance of tax planning as corporate governance good practice and as a key component of the strategic planning for companies), 2008;

• Author of the Article: “Planejamento Tributário, Governança Corporativa e Sustentabilidade” (Tax Planning, Corporate Governance and Sustainability), published in the “Negócio Sustentável” Magazine (in which he shows the importance of tax planning as a good practice in corporate governance, contributing to the sustainability/perenniality of business organizations), 2008;

• Author of the Article: “Alguns cuidados a serem tomados para evitar problemas com a SRF” (Care to be taken to avoid problems with the Federal Revenue Service), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (in which he instructs Individual Income Taxpayers with respect to certain care to be taken when preparing their Individual Income Tax Return (DIRPF) to avoid going through income tax inspection), 2005;

• Author of the Article: “A Importância do Due Diligence nos Processos de Fusão e Aquisição” (The Significance of Due Diligence in Merger and Acquisition Processes), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (the article deals with the importance of a previous investigation of the target company’s assets and liabilities in merger and acquisition processes), 2003;

• Author of the Article: “Etapas do Planejamento Tributário em Grupos Empresariais” (Tax Planning Stages in Corporate Groups), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (which describes the methodology of the information mapping process and the formulation of tax strategies in corporate groups, aiming at tax burden optimization), 2003;

• He is Author of the Article: “Reorganizações Societárias” (Corporate Restructurings), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (which explains the economic, strategic, corporate and tax motivators in business merger and acquisition processes), 2003;

• Author of the Article: “Responsabilidade Tributária dos Sucessores” (Successor Tax Liability), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (which comments on the responsibility of successors in the merger, spin-off, amalgamation and acquisition of companies, goodwill and industrial or commercial establishments), 2003;

• Author of the Article: “Planejamento Tributário e o Papel da Alta Administração” (Tax Planning and Top Management’s Role), published in the Electronic Information Bulletin of the Performance Auditores e Consultores Group (explains the role and the responsibilities of the board of directors, CEO  and executive board in identifying and implementing the tax planning and business groups), 2002;

• Author of the Article: “A Governança Corporativa e o Planejamento Tributário” (Corporate Governance and Tax Planning), published in the Newsletter of IBGC - Instituto Brasileiro de Governança Corporativa (Brazilian Institute of Corporate Governance) (the article emphasizes the importance of tax planning as a good practice in corporate governance), 2002.