Economics and Business Law - International Degree in Business Administration of the Católica Lisbon, Business & Economics
Chair of the course since 2022 - 2023
Portuguese Catholic University Law School
Invited Assistant Professor since 2021
Portuguese Catholic University (2016-2021)
PhD in Law (Thesis: Donations and Tax: The Corporate Conundrum)
Center for Administrative Arbitration (CAAD)
Tax Arbitrator since 2015
Taxportugal, Advisory and Litigation (2021-2022)
Founder (Lawyer in Private Practice with Limited Liability)
Postgraduate Course on Tax Litigation (Portuguese Catholic University Law School)
Lecturer in charge of the Special Procedures course since 2021
Master in Tax Law (Portuguese Catholic University Law School) (2020 - 2021)
Chair of the International Tax Law course
Accounting and Finance Program for Non-Financiers (Católica Lisbon, Business & Economics)
Lecturer in charge of the Topics of Taxation course since 2018.
Management and Leadership Program for Ecclesial Leaders (Católica Lisbon, Business & Economics)
Lecturer in charge of the Applied Taxation for Ecclesial Organizations course since 2017.
Postgraduate Program in Sports Law (Catholic University of Portugal Law School) (2016 - 2017)
Lecturer on Taxation and Social Security in Sports course.
Júdice Glória, Taborda da Gama, Sociedade de Advogados, SP, RL (2016-2021)
Associate
PLMJ Sociedade de Advogados RL (2014-2016)
Senior Associate in the Tax Law Practice Area
Presidency of the Council of Ministers (2013-2014)
Legal adviser to the Minister of the Presidency and Parliamentary Affairs
Presidency of the Council of Ministers (2013)
Legal adviser to the Secretary of State of the Presidency of the Council of Ministers
Post-Graduation in Taxation (Portuguese Catholic University Law School)
Chair of Personal Income Tax Fundamentals course since 2014 and of Third Sector Taxation course since 2013.
Undergraduate degree in Law, Catholic University of Portugal (2010-2011)
Teaching assistant of Tax Law course
Stibbe N.V. Amsterdam (2009)
International Internship
International Tax Center, Leiden University, The Netherlands (2008-2009)
Master of Advanced Studies (Adv. LL.M.) in International Tax Law (Thesis: The Sub-Permanent Establishment ("Sub.PE") and the OECD Model Convention)
Portuguese Higher Managements Institute (ISG) (2006-2007)
Post-Graduation Course in Taxation
Portuguese Bar Association
Admitted in 2006
Abreu e Associados Sociedade de Advogados RL (2004-2013)
Trainee to Pre-Senior Associate in Tax Law Practice Area
Portuguese Catholic University Law School (1999-2004)
Law Degree
Who’s Who Legal Corporate Tax – Controversy
(Recommended) 2016, 2017, 2018, 2020, 2021 e 2022.
Who is Who Corporate Tax – Advisory
(Recommended) 2020, 2021 e 2022.
Who is Who Legal Iberia - National Leader Iberia Corporate Tax, 2021.
Tax Controversy Leaders, International Tax Review, World Tax, 2017 (Leading practitioner), 2018 (Leading practitioner in Portugal), 2019 (Highly Regarded), 2020 (Highly Regarded), 2021 (Highly Regarded), 2022 (Highly Regarded).
“Os preços praticados e o Conceito de Organismo sem Finalidade Lucrativa em sede de IVA”
(em co-autoria com Carlota Calçada Soares), in Cadernos IVA 2023, Coimbra: Almedina, 2023, pp. 239-260.
“Os Robôs e a Personalidade Tributária”
In Anabela Miranda Rodrigues e Susana Aires de Sousa (Coord.), I Congresso Inteligência Artificial e Direito, Atas da Conferência, Coimbra: Almedina, pp. 223-232.
“A Delimitação do Conjunto das Entidades não Lucrativas para efeitos de IRC”
Observatório Almedina, outubro de 2023. (disponível em https://observatorio.almedina.net/index.php/2023/10/23/a-delimitacao-doconjunto-das-entidades-nao-lucrativas-para-efeitos-de-irc/).
“As Pessoas Coletivas de Utilidade Pública, as Instituições Particulares de Solidariedade Social e os Impostos sobre o Património”
(co-author), Revista Digital, Ordem dos Notários Portugueses, awaiting publication.
“Fiscalidade e Metaverso: na fronteira entre a realidade virtual e o rendimento real”
Awaiting publication.
Prefácio da monografia escrita por Adriana Rodrigues Vieira, “Home Office, Estabelecimentos Estáveis e Nómadas Digitais”, Coimbra: Almedina, 2023, pp. 7-8.
“Donativos e IVA: a procura do sinalagma e o paradoxo de Schrödinger”
(co-author) in Sérgio Vasques (Coord.), Cadernos IVA 2022, Coimbra: Almedina, 2022, pp. 297-315.
“Os Organismos Sem Finalidade Lucrativa e o IVA”
In Sérgio Vasques (Coord.), Cadernos IVA 2021, Coimbra: Almedina, pp. 181-207.
“International Tax Arbitration, the Multilateral Instrument, and the EU Directive on dispute resolution: reinforcing taxpayers’ rights or a handful of nothing"
Young Arbitration Review, 40, 2021, pp. 22-27.
“A dotação inicial das fundações e o regime do mecenato”
Cadernos de Justiça Tributária, n.º 28, 2020, pp. 25-32.
“O Regime Fiscal das Fundações em Portugal: Enquadramento e Mecenato”
In Diogo Costa Gonçalves e Rui Soares Pereira (coord.), Direito das Fundações em Debate, Perspetivas de Reforma, Cascais: Princípia, 2020, pp. 183-203.
“ADTs, Pipelines e Plataformas”
In Sérgio Vasques (Coord.), Cadernos de Fiscalidade do Setor Energético, Coimbra: Almedina, 2017, pp. 175-195.
“Tax Arbitration: The need for a broader scope of application”
Young Arbitration Review (YAR), 19, 2015, pp. 29-32.
“A Tributação do Jogo Online e de Base Territorial em Portugal”
Cadernos de Justiça Tributária, Abril/Junho, 2015, pp. 14-22.
“A regularização do IVA em caso de erro no apuramento do pro rata: Questões processuais"
(co-author), Cadernos IVA 2015, Coimbra: Almedina, 2015, pp. 359-376.
“Submission of Contributions and Levies to Tax Arbitration Tribunals: Present Or Future?”
In The Portuguese Tax Arbitration Regime, Coimbra: Almedina, 2015, pp. 97-116.
“A revisão do acto tributário, as garantias dos contribuintes e a fiscalidade internacional”
In Estudos em Homenagem ao Prof. Doutor Alberto Xavier – Volume II, Coimbra: Almedina, 2013, pp. 7-25.
“Tributação de Desportistas: enquadramento dos rendimentos derivados da exploração de direitos de imagem em sede de IRS”
Fiscalidade, Revista de Direito e Gestão Fiscal, 48, 2013, pp. 33-56.
“Desafio 8 - Reformar o sistema fiscal alinhando-o com os objetivos de valorização do trabalho,
de criação de riqueza e de proteção dos recursos naturais”
em co-autoria com João Taborda da Gama, Filipe Pombeiro, Jaime Esteves, Miguel Real Mendes, Miguel Torres e Tiago Simões de Almeida, in Jorge Moreira da Silva (Coord.), Relatório para Crescimento Sustentável, Uma visão pós-troika, Plataforma para o Crescimento Sustentável, 2012, pp. 91-95.
Manual de IRC das Entidades Não Lucrativas
Coimbra: Almedina, 2023
Donations and Tax: The Corporate Conundrum
Doctoral Series no. 63, Amsterdam: IBFD, 2022.
JusPrático IRC
(co-author) Coimbra: Wolters Kluwer/Coimbra Editora, 2011.
JusPrático IRC
(co-author) Coimbra: Wolters Kluwer/Coimbra Editora, 2010.
Fluent in Portuguese and English