Part 1 - AL-Tax

About the contributorsCésar Augusto Tibúrcio Silva is the Director of the School of Accountancy, Business,Economy and Information Science, and Professor of Management Accounting at theUniversidade de Brasilia. He received his Doctorate from the Universidade de SãoPaulo, and is the author of Contabilidade Básica (Basic Accounting) and Administraçãode Capital de Giro (Working Capital Management).Arilton Teixeira is a Director and an Associate Professor at the Capixaba ResearchFoundation (FUCAPE), Vitoria, Brazil. Dr Teixeira holds a Ph.D. in Economics fromthe University of Minnesota at Twin Cities. He has received an M.A. in Economicsfrom the Catholic University, Rio de Janeiro, Brazil. His main research interestsare growth and development economics and international trade. Dr Teixeira hasbeen a visiting scholar at the research department of the Federal Reserve Bank ofMinneapolis.Thomas Tucha is a business economist with over six years of significant economicand corporate consulting expertise in the field of global transfer pricing. He hasworked as a consultant with emphasis in the area of qualitative and quantitativetransfer pricing analysis for several consulting companies, such as Voegele PartnerGmbH, Frankfurt/Main, and NERA Economic Consulting GmbH, Munich. He wasAssistant Professor in a joint research program between the University of Freiburgand KPMG, Frankfurt, on ‘new approaches for margin analyses using econometricmethodology’. As regards ongoing transfer pricing research, he is engaged inthe research project ‘Measuring Valuable Transactions in Global Companies’,which is designed to generate advanced models of cross-border income allocation.Professionally, he focused on the development of models of quantitativevaluation and was responsible for structuring strategic transfer pricing planningof MNE. In addition, he implemented such models into application software. Hisengagements frequently involved IT aspects and software implementation oftransfer pricing models. Thomas Tucha’s expertise spans a variety of analyticaltransfer pricing methods, including function and risk analysis, transfer pricingdiagnostics and database-driven screening and margin analyses. Recently, he hasspecialized in the analysis of complex transfer pricing structures for internationalloss utilization projects and transfer pricing optimization systems on thebasis of value chain analysis. He has been involved in the design and conceptualizationof transfer pricing and expatriate documentation software systems, aswell as in projects on cost allocation and global tax minimization analysis. Hisfocus has been on the structuring and design of complex transfer pricingtransactions and the implementation of strategic transfer pricing solutions.xix