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 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 for Tax Appeals – CARF. Member of the UN Transfer Pricing Subcommittee.

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

marcos.valadao@frnadvogados.com