Lecturer Pós-Graduação em Direito Aduaneiro

Curso AUDITOR DE COMPLIANCE ADUANEIRO

The Tax Administration Diagnostic Assessment Tool (TADAT) is designed to provide an objective assessment of the health of key components of a country’s system of tax administration. The TADAT framework focuses on crucial performance outcome areas (POAs) that cover most tax administration functions, processes, and institutions. The TADAT is particularly helpful in:• Identifying the relative strengths and weaknesses in tax administration systems, processes, and… Show more The Tax Administration Diagnostic Assessment Tool (TADAT) is designed to provide an objective assessment of the health of key components of a country’s system of tax administration. The TADAT framework focuses on crucial performance outcome areas (POAs) that cover most tax administration functions, processes, and institutions. The TADAT is particularly helpful in:• Identifying the relative strengths and weaknesses in tax administration systems, processes, and institutions.• Facilitating a shared view on the condition of the system of tax administration among all stakeholders (e.g., country authorities, international organizations, donor countries, and technical assistance providers).• Setting the reform agenda, including reform objectives, priorities, initiatives, and implementation sequencing.• Facilitating management and coordination of external support for reforms and achieving faster and more efficient implementation.• Monitoring and evaluating reform progress by way of subsequent repeat assessments.TADAT trained assessors apply the methodology to produce comprehensive worldwide tax administration diagnostics. Show less

Judge at the Tax and Customs Dispute Resolution Court (Higher Appellate Court) CARF to resolve Customs disputes concerning the legal interpretation and facts. CARF is a collegiate body functioning at the Ministry of Economy with judges from the revenue authority and from society. CARF is also responsible for the standardization of the jurisprudence of the body, through a special appeal of the parties, when there is a divergence of understanding among the judges.Disputes agenda and… Show more Judge at the Tax and Customs Dispute Resolution Court (Higher Appellate Court) CARF to resolve Customs disputes concerning the legal interpretation and facts. CARF is a collegiate body functioning at the Ministry of Economy with judges from the revenue authority and from society. CARF is also responsible for the standardization of the jurisprudence of the body, through a special appeal of the parties, when there is a divergence of understanding among the judges.Disputes agenda and outcomes are publicly available on the website: http://idg.carf.fazenda.gov.br/ Show less

Leonardo Macedo is a WCO Accredited Expert ( Diagnostics, Modernization, Customs Valuation) and has done missions for the WCO in several countries, such as: Honduras, Bolivia, El Salvador, Angola, Tajikistan, Switzerland, South Korea, France, Peru, Kyrgyzstan, Guatemala, Lebanon, Timor-Leste, Myanmar, Cape Verde, Philippines, Mozambique, Sao Tome and Principe.

As technical officer and part of the Tariffs and Trade Affairs team, I provided technical advocacy to the WCO Technical Committee on Customs Valuation, Transfer Pricing (OECD), Trade Facilitation, SAFE Framework of Standards, AEO, Missions and Lectures, especially regarding policy issues. I also imparted training, technical advice, and capacity building expertise as and when required.• Collaborated with ~100 countries on customs valuation matters, and liaised extensively to build long-term… Show more As technical officer and part of the Tariffs and Trade Affairs team, I provided technical advocacy to the WCO Technical Committee on Customs Valuation, Transfer Pricing (OECD), Trade Facilitation, SAFE Framework of Standards, AEO, Missions and Lectures, especially regarding policy issues. I also imparted training, technical advice, and capacity building expertise as and when required.• Collaborated with ~100 countries on customs valuation matters, and liaised extensively to build long-term relationships with important stakeholders• Designed a course on customs valuation and transfer pricing with the OECD, conducted regional workshops, and ran the first successful trial run with a class of 50 students• Acknowledged as “Best Instructor” at WCO Knowledge Academy (2011 & 2012)• Elected as “Staff President” of 110 WCO personnel (2012) Show less

I returned to the Ministry of Finance, Brazil, to resume work as a Tax & Customs Auditor with working collaborations in Authorized Economic Operator (AEO) and WTO Agreements (Customs Valuation & Trade Facilitation), WCO Customs Diagnostics, and Customs and Transfer Pricing joint planning. I was part of a 5-member Customs Valuation and WTO advocacy group, and report directly to the Headquarters Customs Director General.• Invited as Guest Speak at Global Trade Development Week in Singapore… Show more I returned to the Ministry of Finance, Brazil, to resume work as a Tax & Customs Auditor with working collaborations in Authorized Economic Operator (AEO) and WTO Agreements (Customs Valuation & Trade Facilitation), WCO Customs Diagnostics, and Customs and Transfer Pricing joint planning. I was part of a 5-member Customs Valuation and WTO advocacy group, and report directly to the Headquarters Customs Director General.• Invited as Guest Speak at Global Trade Development Week in Singapore (Apr 2017)• Advisor to the Lawyers Customs Commission in Sao Paulo (OAB SP) (2015-17)• Member of the AEO program launch and Implementation team (2015-16) Show less

I taught diverse topics to classes of up to 50 candidates – WCO, WTO, Customs Valuation, Rules of Origin, Harmonized System (HS), Customs and Tax Audits, Customs Clearance, Trade facilitation, Free Trade Zones (FTZ) and Special Tax Regimes. I also acted as the Discipline Coordinator and delegated duties, teachings and regions to the other instructors (2000-09). Additionally, I conducted research on Customs Transit, GATT Art. V, and Trade Facilitation Negotiations.

As a Tax & Customs Auditor – Land Borders, FTZ, Ports, Airports and Headquarters, I astutely managed 50-member teams on local and national levels to implement proper WTO customs valuation procedures and trade facilitation measures. I proactively assisted with matters related to Rules of Origin, Harmonized System (HS), Customs and Tax Audits, Customs Clearance, Trade facilitation, SAFE Framework of Standards, AEO, Free Trade Zones (FTZ), Customs Regimes, Customs brokers, Freight Forwarders… Show more As a Tax & Customs Auditor – Land Borders, FTZ, Ports, Airports and Headquarters, I astutely managed 50-member teams on local and national levels to implement proper WTO customs valuation procedures and trade facilitation measures. I proactively assisted with matters related to Rules of Origin, Harmonized System (HS), Customs and Tax Audits, Customs Clearance, Trade facilitation, SAFE Framework of Standards, AEO, Free Trade Zones (FTZ), Customs Regimes, Customs brokers, Freight Forwarders, etc.• Tariffs and Trade National Coordinator (2009-10)• National Coordinator for Customs Valuation (2007-09)• Conducted international missions and regional workshops as WCO accredited expert on Customs Diagnostics (2007-09) Show less

Taught English to children and teenagers, and helped students prepare for Cambridge exams.Website: http://www.culturainglesa.net