MARCO AURELIO LOUZINHA BETONI is a Senior Associate in Tax at Pinheiro Neto Advogados, with over 14 years of experience. He holds an LL.B. from Pontifícia Universidade Católica de São Paulo (PUC‑SP), a postgraduate diploma in Tax Law from Fundação Getulio Vargas (FGV‑SP), and an LL.M. in Taxation from Georgetown University. A regular contributor to Migalhas de Peso, Marco Aurelio publishes on topics like Brazil’s dual VAT (‘IVA’) system. At Pinheiro Neto, a leading firm ranked among Brazil’s top tier for tax law, his work spans complex tax advisory, litigation, and policy— supporting major national and international Marco Aurelio clients.