Arnaldo Marques de Oliveira Neto is a Brazilian business consultant with 26 years of experience in the tax and corporate areas, in national and international audit and consulting firms. He started his career in Arthur Andersen where worked for 14 years in Brazil. He was international partner of Mazars & Guerrad, partner and member of the board of directors of Performance Auditoria e Consultoria and partner Branco Consultores. In 2011 he decided to found Marques Consultoria. He is a doctorate in business administration (Florida Christian University - USA), holds a master's degree in business controllership (Mackenzie University - São Paulo - Brazil), a postgraduate's degree in business finance (FGV Foundation - Rio de Janeiro - Brazil), an extension’s degree in mergers and acquisitions (IISS - São Paulo – Brazil) and a graduate's degree in business administration (EAEB – Bahia – Brazil). He also holds a board of directors and fiscal council certified degree (IBGC – Brazilian Institute of Corporate Governance - São Paulo – Brazil). He is a professor in MBA courses of FGV since February 1999, a lecturer of IBGC in courses for board of directors since May 2000. He was Arthur Andersen’s international instructor (Center for Professional Education – Illinois – USA), as well as of various in-house professional education courses and seminars for clients. He is co-author of Gestão e planejamento de tributos (Tax management and planning), FGV, 2º Ed., 2011 and author of the collective work Gestão dos stakeholders (Stakeholders management), Saraiva, 2010.

• Part I: Theoretical Referential.- Chapter 1: Introduction.- Chapter 2: The complexity, dynamism and sophistication of the national tax system (STN).- Chapter 3: The main corporate taxes of the STN.- Chapter 4: The fiduciary responsibilities of the enterprise owners and administrators.- Chapter 5: The extent of the tax responsibility of the enterprise to its owners and administrators.- Chapter 6: The corporate governance and the risk society.- Chapter 7: The tax governance in the context of risk management.- Part II: Academic Research.- Chapter 8: Methodological procedures, Chapter 9: Presentation, analysis and results of triangulation.- Chapter 10: Final considerations.- References.- Appendix.