Luís Eduardo Schoueri

Full Professor of Tax Law at the Law School of the University of São Paulo - USP. He holds a degree in Public Administration from the Getúlio Vargas Foundation (1986), a degree in Law from the USP Law School (1987), a master's degree in Law from the University of Munich (1992), and a doctorate in Economic and Financial Law from USP (1993). He is a Free Associate Professor in Tax Law at the USP Law School (1996). He was a Visiting Professor at the Levin College of Law, University of Florida, USA (2008); Visiting Professor at the Wirtschaftsuniversität Wien, Austria (2010); Visiting Professor at the Université Paris 1 Pantheon-Sorbonne, France (2010-2011); Visiting Professor at the University of St. Gallen, Switzerland (2023); Guest Professor at the Université Catholique de Louvain, Belgium (2012); Professor for twelve consecutive editions of the LLM in International Taxation at the Wirtschaftsuniversität Wien, Austria (2011-2022); Professor for eight consecutive editions of the LLM in International Taxation at the Amsterdam Center for Tax Law, University of Amsterdam, Netherlands (2013-2020); Professor for ten consecutive editions of the Master of Law - Taxation at the Pontifical Catholic University of Portugal (2013-2022); Hauser Global Professor of Law at New York University (2016/1); and Professor-in-Residence at the International Bureau of Fiscal Documentation (IBFD), Amsterdam (2017-2018) and member of Permanent Scientific Committee (PSC) da IFA (2023-2025). In addition to several publications in Brazil and abroad, he is the author of several books in tax law: Direito Tributário, 14th ed., 2025; Preços de Transferência no Direito Tributário Brasileiro, 3rd ed., 2013; Ágio em Reorganizações Societárias, 2012; and Normas Tributárias Indutoras e Intervenção Econômica, 2005. He is the president of the Brazilian Institute of Tax Law, vice-president of the São Paulo Commercial Association, and director of the Brazilian Association of Financial Law. Member of the Academic Board of the Advanced Diploma in International Tax (ADIT) of the Chartered Institute of Taxation (CIOT). He is a partner at the law firm Lacaz Martins, Pereira Neto, Gurevich Schoueri. He has experience in the field of Law, with emphasis on Tax Law, mainly working on the following topics: Double Taxation Agreements, Transfer Pricing, International Tax Law, and Income Tax. (Source: Lattes Curriculum)