Part 1 - AL-Tax

About the contributorsDr Paul U. Ali is an Associate Professor in the Faculty of Law, University ofMelbourne and a Visiting Associate Professor in the Faculty of Law, NationalUniversity of Singapore. Paul was previously a finance lawyer in Sydney. He haspublished several books and journal articles on finance and investment law, including,most recently, Opportunities in Credit Derivatives and Synthetic Securitisation(London, 2005), and articles in Derivatives Use, Trading and Regulation, Journal ofAlternative Investments, Journal of Banking Regulation and Journal of InternationalBanking Law and Regulation.Markus Brem graduated from Munich University of Technology (TechnischeUniversität München) and received his Ph.D. in agricultural economics at theHumboldt University of Berlin. In the period 2001–2003, he did research on hybridgovernance, transfer pricing, and cross-border taxation at Kobe University andthe Harvard Law School. He is now leading a research project titled ‘MeasuringValuable Transactions in Global Companies’, financed by the KPMG/Universityof Illinois Business Measurement Research Program. In 2005, he also held a VisitingProfessor position at the Indian Institute of Management Ahmedabad, India.Professionally, he worked in the transfer pricing teams of KPMG, Voegele Partners,and NERA Economic Consulting. He is currently Executive Director and Partner ofGlobalTransferPricing Business Solutions GmbH (www.Global TransferPricing.com),a specialized service firm in the field of transfer pricing analysis.Alexandre B. Cunha is an Associate Professor at IBMEC Business School, Rio deJaneiro, Brazil. He has worked for the Brazilian Central Bank as a macroeconomicsanalyst and as an economist in the private sector. He holds a Ph.D. inEconomics and an M.S. in Mathematics degrees from the University of Minnesotaat Twin Cities. He has also received a B.A. in Economics from Rio de Janeiro StateUniversity and an M.A. in Economics from the Getulio Vargas Foundation, Rio deJaneiro, Brazil. His main research interests are monetary, fiscal, and exchange ratepolicies. Dr Cunha has been appointed a research fellow by the Brazilian Ministryof Science and Technology, and his research program has received several grants.xv