Wilson Alves Polonio, lawyer graduated from the Mackenzie University and with a Master’s degree in Business Law from the PUC (Pontifical Catholic University) – SP has also an accountant degree from the Oswaldo Cruz College - SP. He has a professional experience of 25 years at PricewaterhouseCoopers Auditores Independentes where he worked in Accounting Audit for 10 years and in the Tax and Corporate Services Department for 15 years, the last 6 years as a partner. He is the author of several articles in specialized law magazines and in collective law works. Author of the books Terceirização – Aspectos legais, trabalhistas e tributários” (“Outsourcing – Legal, Labor and Tax Aspects”) and Manual de Sociedades Cooperativas (“Manual of Cooperative Companies”), both by Editora Atlas (Atlas Press) – SP, the last one already in its 4th issue.