RoyaltyStat Blog

Marcos Aurélio Pereira Valadão

Marcos Valadão, S.J.D. is partner at Valadão, Capone & Reis Law Firm (Brazil) and member of the Subcommittee on Transfer Pricing of the UN Tax Committee. He has served on the committee since its creation, when he was also a Member of Committee, and was Chair of the 1st Section at the Brazilian Administrative Court of Tax Appeals (CARF) (with competence to decide transfer pricing cases). He also holds an LLM in International and Comparative Law and Masters Degree in Law. He can be contacted at valadao@vcr.adv.br.

Recent Posts

Transfer Pricing and Financial Transactions in the UN Manual, OECD Guidelines and Brazil

The subject of this article is transfer pricing in Brazil with a focus on financial transactions. The topic of financial operations was recently updated both in the Transfer Pricing Guidelines of the Organization for Cooperation and Development (OECD TPG), in 2020, and in the UN Practical Manual on Transfer Pricing for Developing Countries (UN Manual), in 2021, which was launched last year at the 22nd Session of the United Nations Committee of Experts on Taxation.