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Jarno Mäkelä is a seasoned tax professional currently serving as a Senior Tax Manager at OP Financial Group, where responsibilities include corporate income taxation, tax reporting, and transfer pricing support. Prior experience includes serving as a Risk Manager and Senior Adviser at Verohallinto, focusing on the Office of Competent Authority negotiations for MAPs and APAs. Jarno also held the position of Senior Manager for Global Transfer Pricing Services at KPMG Finland, advising clients on international taxation and transfer pricing. Previous roles include Senior Associate and Head of Transfer Pricing at Borenius, Tax Audit Group Manager at the Finnish Tax Administration, and Senior Tax Consultant at PricewaterhouseCoopers. Jarno holds a Master of Science in Economics with a focus in Tax Law from the University of Vaasa and is currently pursuing a Master of Laws (LLM) at the University of Eastern Finland.