Dayane Lima is an experienced Tax Manager at Ternium since October 2019, previously holding roles such as Especialista de Impostos, Riscos e Contingências at the same company. In addition, Dayane serves as Conselheira Técnica e Coordenadora do Comitê de Assuntos Tributários at the Associação de Comércio Exterior do Brasil since June 2023 and as a Membro at the Comissão de Assuntos Tributários da OAB/RJ since June 2022. Prior professional experience includes positions as Coordenadora Jurídica Tributária at Vulcan Material Plástico Ltda., Tax Associate at Nelson Wilians & Advogados Associados, Tax Consultant at EY, Tax Intern at Tauil & Chequer Advogados Associado a Mayer Brown LLP, and Tax Intern at Receita Federal do Brasil. Dayane is currently pursuing an MBA in Gestão Tributária at USP/Esalq and has completed several postgraduate degrees in related fields from institutions such as PUC Minas and Universidade Candido Mendes, along with specialized training in Tax Planning from IPECRJ.