Ricardo Schmitz

Ricardo Schmitz holds a PhD in Tax Law from the Faculty of Law of the University of Lisbon and Mykolas Romeris University, awarded under a joint doctoral programme. He graduated with distinction for his doctoral dissertation, A Reimagined Arm’s Length Standard. He also holds a Master's degree in European Legal Practice (European Legal Practice Integrated Studies, ELPIS), specialising in European and international tax law, from the Faculty of Law of the University of Lisbon, and a Law degree from the Faculty of Law of Recife, Federal University of Pernambuco.

He is currently a Manager at Deloitte Lithuania, based in Vilnius, where he advises on transfer pricing and international tax matters, with a particular focus on value chains and operating models, complex intragroup transactions, and tax controversy procedures. He is also a Teaching Assistant at Mykolas Romeris University, Lithuania, where he teaches International Tax Law and Financial and Tax Law, and lectures as a guest at the Faculty of Law of the University of Lisbon in the field of transfer pricing.

He was a Visiting Researcher at the Institute for Austrian and International Tax Law, Vienna University of Economics and Business. His main research interests include international and European tax law, transfer pricing, the contemporary challenges surrounding the arm’s length principle and the taxation of the digital economy. He is a Researcher at the Centre for Research on European, Economic, Financial and Tax Law (CIDEEFF).