Mr. Santana is a partner for BaseFirma’s International Transfer Pricing Group in São Paulo, Brazil.   Mr. Santana began his transfer pricing career in 2004.  He has been both a Senior Manager at Ernst & Young in São Paulo and a Senior Consultant at Deloitte Consulting Brazil.  Mr. Santana has a bachelor’s degree in computer science, and has a master’s degree in international trade focused on International Tax from the Fundação Getúlio Vargas (FVG) in Brazil.  With many years of professional experience providing transfer pricing advice to top multinational companies in various industry sectors, Mr. Santana has led several audit defense projects in Brazil.  He is an expert on the application and documentation of alternative transfer pricing methods in Brazil (PIC/CPL and PVV/PVA/PVEX), on defining transfer pricing policies focused on companies’ cash savings, and mitigation of assessment risks by the tax authorities. He is fluent in English and Portuguese.