Caio Henrique Gonçalves

Caio is a director based in São Paulo with over 15 years of transfer pricing experience. His work is centred on aligning multinational structures with the arm’s-length principle under OECD standards and Brazilian legislation.

Caio has extensive experience in the preparation and review of local file and master file documentation, conducting OECD-compliant economic and functional analyses, benchmarking studies, and method selection. He also supports clients in audits and interactions with tax authorities, particularly in the context of Brazil’s alignment with OECD-based rules. In addition, Caio has led and participated in multidisciplinary projects integrating tax, economics, accounting, and corporate finance, with strong capabilities in data analytics and the use of specialised databases for comparability analyses. He is proficient in tools such as Excel, SQL, and client-specific systems.

Caio is an active member of Deloitte’s Latin America Center of Excellence, contributing to strategic discussions and regional approaches concerning transfer pricing matters. He has also completed specialised transfer pricing training in Miami.