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

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

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

marcos.valadao@frnadvogados.com