Harold McClure & Igor Scarano

Harold McClure (Ph.D.) has over 25 years of transfer pricing and valuation experience. Dr. McClure began his transfer pricing career at the IRS and went on to work at several Big 4 accounting firms before becoming the lead economist in Thomson Reuters’ transfer pricing practice. Dr. McClure received his Ph.D. in economics from Vanderbilt University in 1983. He can be contacted at: Igor Scarano is a transfer pricing specialist with extensive experience spanning more than 17 years, including 1.5 years in Europe (Zürich and Düsseldorf), working with a Big 4 firm. He has advised multinational corporations on aligning the Brazilian requirements with the OECD standard. Igor has a bachelor’s degree in Law and an LLM in Law & Economics.

Recent Posts

Should Brazil Adopt the OECD Guidance on Intercompany Financing?

Brazil’s approach to intercompany financing may respect the currency of denomination of a multinational’s intercompany loan policies but falls short of other key aspects, such as the term of the intercompany loan. The OECD released its transfer pricing guidance on financial transactions on February 11, 2020. The guidance on the pricing of intercompany loans placed appropriate focus on the contractual terms as well as the credit rating of the borrowing affiliate.