Mayra Lucas

Head of Transfer Pricing Unit at OECD

Mayra Lucas is the head of the Transfer Pricing Unit at the OECD. Since she joined in 2008, she has worked in the major transfer pricing projects undertaken by the OECD, including the development of the guidance on risk and recharacterisation, intangibles, documentation and high risk transactions in the context of the Base Erosion and Profit Shifting project. She is currently working on the OECD project on the tax challenges arising from the digitalisation of the economy and on the review of the Country-by-Country Reporting minimum standard. She is also involved in strengthening the cooperation and dialogue on transfer pricing issues with developing countries, with a special focus in the Latin American region.

Before joining the OECD, she worked for the European Commission at the DG Taxation and Customs Union on exchange of information and fight against VAT fraud. She has also extensive experience in the private sector where she worked as a senior consultant on transfer pricing issues for Deloitte in Brussels, and as a tax and corporate lawyer for Cuatrecasas, Gonçalves Pereira in Barcelona.

She is a graduate of New York University School of Law (LL.M.) and the University of Barcelona (Ph.D Candidate in Tax Law and Law Degree.). She was a lecturer in Tax law at the University of Barcelona from 2004 to 2005 and a Research Fellow at the European Tax College at K.U. Leuven. Mayra O. Lucas Mas has written extensively on Tax law matters, particularly in the field of Transfer pricing. She also serves on the advisory/editorial boards of a number of legal publications.