Post-Doctorate in Law (UnB). PhD in Law (SMU - USA). Master in Public Law (UnB). Master in International and Comparative Law (SMU - USA). MBA in Financial Administration (IBMEC); Specialist in Tax Administration (PUC-GO); Bachelor in Law (PUC-GO). Mechanical Engineer (UnB).

Former President of the 1st Section and 2nd Chamber of the 3rd Section of the Administrative Council for Tax Appeals – CARF. Member of the UN Transfer Pricing Subcommittee.

Retired Federal Revenue Service Auditor. He is the author of several books and articles published in Brazil, the United States, Europe, Latin America and Asia. He is a professor at the Getúlio Vargas Foundation - School of Public Policy and Government (FGV/EPPG, Brasília-DF).

marcos.valadao@frnadvogados.com