Ilarraz Advogados

Marcelo Ilarraz

Partner | Tax and International
|  OAB/RS 43.422

Expertise


Training


PhD, University of London (2019) LL.M. PhD, University of London (2019) LL.M. (Taxation), London School of Economics and Political Science (2012) Master of Laws, Pontifical Catholic University of Rio Grande do Sul (2006) Specialization in Tax Law, Brazilian Institute of Tax Studies (2000)
Specialization in Business and Economic Law, Getúlio Vargas Foundation (1998) LL.B,
Pontifical Catholic University of Rio Grande do Sul (1996)

Activities


Professor of Taxes in Species at the Specialization Course in Public Law of the Pontifical Catholic University of Rio Grande do Sul (2008-2014)
Teacher of Tax Law (graduation and post-graduation) at Ritter dos Reis University Center (2008-2011)
Teacher at the Specialization course in Tax Law at the Pontifical Catholic University of Rio Grande do Sul (2006-2008)
Professor of Tax Law and Financial Law at Faculdades Rio-Grandenses (2005-2008)

Memberships


Member of the Brazilian Association of Financial Law (ABDF)
Member of the International Fiscal Association (IFA)
Member of the International Business Structuring Association (IBSA)

Recent Publications


Drawing upon an Alternative Model for Brazilian Transfer Pricing Experience: The OECD´s Arm´s Length Standard, Pre-fixed Margins or a Third Way? British Tax Review, 2014, Vol. 2, p. 218-235.
Pinheiro, Victor Marcel; Ilarraz, Marcelo; Mestriner, Melissa Terni. The Impacts of the COVID-19 Crisis on the Brazilian Legal System - a Report on the Functioning of the Branches of the Government and on the Legal Scrutiny of their Activities. Theory And Practice of Legislation, 2020, Volume 8, p. 1-20.

Acknowledgements


2024 | Leaders League | Notable Practice - Conflict Resolution (South)
2024 | IRT World Tax | Highly Regarded Practitioner - General Corporate Tax and Tax Controversy (Rio Grande do Sul)
2025 | IRT World Tax | Highly Regarded Practitioner - General Corporate Tax and Tax Controversy (Brazil)
2025 | Legal 500 | Recommended Lawyer – Corporate/Societário e M&A (Porto Alegre)

Languages


Portuguese
English

Rua Furriel Luiz Antônio Vargas, 380/307
Bairro Bela Vista | Porto Alegre/RS
Brasil | CEP 90.470-130
+55 51 3026 7447
atendimento@ilarraz.com.br
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