Marcio Henrique Sales Parada
Tel: 0043 1 313 36 - 4344
1971: Born in Sao Luis, MA (Brazil)
2017 - 2020 (expected): PhD Candidate – DIBT/Doctoral Program in International Business Taxation - Vienna University of Economics and Business Wirtschaftsuniversität Wien (WU) Vienna, Austria
10/2009 - 11/2010: Graduated Masters in Tax Law in Alma Mater Studiorum, University of Bologna, Italy
03/2003 - 12/2007: Bachelor of Laws from Federal University of Goias, Brazil
2013 - 2017: Advisor in the Administrative Council of Tax Appeals – Ministry of Finance. After years of experience in tax auditing and management, he was nominated to be part of the council, which aim is to judge administrative litigant questions in tax matter, involving Tax Administration and Taxpayers. The judging committee is formed by eight people – four tax administrative representatives (which is his case) and four taxpayers’ representatives.
2013 - 2017: Tax Law and Tax Procedures Professor – Uni-Anhanguera College. Considering his professional experience and master degree, he was invited to give tax law and tax procedures classes in a regional college.
1998 - 2017: Tax Auditor of Federal Revenue Secretariat – Ministry of Finance (Brazil). There he had several technical and management functions, for instance, supervising audit groups and heading fiscal departments on tax and customs administration. He has experience in direct auditing, taxation supervision and administration.
Publications and Lectures
Nardelli/Parada, Revista da Receita Federal - estudos tributários e aduaneiros, The Possibility of Access to Confidential Bank Account Information by the Tax Administration without prior Judicial Authorization, Brasília -DF,v.01, n.01, p. 371-392, ago./dez. 2014.
Parada, Taxation of the Stock Options Plans for Employees - an Analysis of the Tax Liability Hypothesis, UERJ: Revista de Financas Publicas, Tributacao e Desenvolvimento, v. 5, n. 5 (2017), artigos, Brasil, 2017.
Parada, The Other Side Of The Coin In The New Relationship Between Tax Authorities And Tax Payers – Mandatory Disclosure Rules On Aggressive Tax Planning. Revista de Finanças Públicas, Tributação e Desenvolvimento, v. 7, n. 8, janeiro/junho, 2019, p. 79-113. DOI: 10.12957/rfptd.2019.36820 e-ISSN: 2317-837X. Available at: www.e-publicacoes.uerj.br/index.php/rfptd/article/view/36820/27842.