Council for the Administrative and Tax Courts (2011)
Member of the official panel of Tax Arbitrators
Portuguese Bar Association (2006)
Certified Specialist Tax Lawyer
PricewaterhouseCoopers (1991-2004)
Legal and Tax Partner
Estoril-Sol, S.A. (1985-1989)
Of Counsel to Board of Directors
Banco Português do Atlântico (1989-1990)
Head of Legal Department
Banco Português do Atlântico (1982-1989)
Member of Legal Department
Coopers & Lybrand (1979-1982)
Tax Adviser
Bank Management Institute (1991-2000)
Assistant Lecturer in Banking Law and in Taxation of Banking and Financial Products
Lisbon University Law School (1981-1985)
Assistant lecturer in Tax Law
Portuguese Bar Association
Admitted in 1981
Darden Graduate School of Business Administration, University of Virginia (1999)
E-business Course
Lisbon University Law School (1998)
Post-Graduate in Information Society Law
Lisbon University Law School (1979)
Degree in Law
CONFERENCE: Threats and Opportunities in the Waste Sector; Economic Regulation and Investment Needs; New Packaging Waste Licences; New Waste Management Targets
VENUE: Casa das Histórias (Cascais)
DATE: 14 July 2016
TITLE OF THE PRESENTATION: “Legal Modelling for Investment Leveraging”
CONFERENCE: 2016 State Budget
VENUES: Miranda Auditorium (Lisbon); Stock Exchange Palace (Oporto)
DATES: 15 March 2016 (Lisbon); 15 April 2016 (Oporto)
TITLE OF THE PRESENTATION: “BEPS - A New Paradigm in the Fight against Tax Evasion”
CONFERENCE: Tax Arbitration
VENUE: Miranda Auditorium (Lisbon)
DATE: 3 March 2011
TITLE OF THE PRESENTATION: “Due Process in the Arbitration Procedure and Effects of the Arbitral Award”
CONFERENCE: 3rd International Conference on Strategic Sourcing
VENUE: Sana Hotel (Lisbon)
DATE: 12 November 2008
TITLE OF THE PRESENTATION: “Legal and Operational Challenges under the new Public Contracts Code”
SEMINAR: The new Public Contracts Code
VENUE: Funchal (Madeira)
DATE: 17 November 2008
TITLE OF THE PRESENTATIONS: “New Paradigms and new public procurement procedures”; “Open tenders”; “Framework Agreements”
SEMINAR: Management in Transport and Logistics
VENUE: Management Institute (Lisbon)
DATE: October 2005
TITLE OF THE PRESENTATION: “Managing and financing transport infrastructures in urban areas”
WORKSHOP: Rail Infrastructure Management
VENUE: Gulbenkian Foundation, Lisbon
DATE: 6 July 2004
TITLE OF THE PRESENTATION: “Liabilities in rail infrastructure management”
WORKSHOP: Perspectives for the Rail Sector
VENUE: Friedrich Ebert Stiftung (Lisbon)
DATE: 18 June 2004
TITLE OF THE PRESENTATION: “The Rail Model - Current Situation and Perspectives for the Future”
SEMINAR: e-Invoicing
VENUE: PricewaterhouseCoopers Auditorium (Lisbon)
DATE: 28 January 2004
TITLE OF THE PRESENTATION: “Directive 2001/115 - e-invoicing and VAT”
CONFERENCE: IV National Rail Transport Conference
VENUE: Gulbenkian Foundation (Lisbon)
DATE: 12 March 2003
TITLE OF THE PRESENTATION: “Rail Transport as a Service of General Interest and its Contracting by the State”
SEMINAR: Company Taxation
VENUE: Law School of the Nova University (Lisbon)
DATE: 29 March 2002
TITLE OF THE PRESENTATION: “Transfer Pricing”
CONFERENCE: I National Rail Transport Conference
VENUE: Gulbenkian Foundation (Lisbon)
DATE: 12 March 1998
TITLE OF THE PRESENTATION: “Rail Transport as Service of General Economic Interest and its Contracting by the State”
‘State e-Procurement’
International Financial Law Review
Supplement
(2001)
English
‘Electronic Commerce’
International Financial Law Review
Supplement
(1999)
English
‘Company Directors’ Liability’
Section on Portugal in “Directors’ Liability in Europe”
Coopers and Lybrand, The Netherlands
(1997)
English
‘The use of Trusts in the Madeira Free Trade Zone’
Fisco
(1993)
Portuguese
‘The Law on Trusts in Madeira’
The International Offshore & Financial Centres Handbook 1993
Vol. I, Capital Publishing, UK
(1993)
English
‘Tax Havens in the European Community’
Fisco
(1992)
Portuguese
‘Banking in the EEC’s internal market’
Fisco
(1991)
Portuguese
‘Capital Markets and Tax Obligations of Non-Residents’
Fisco
(1990)
Portuguese
‘Securities of Non-resident Entities in the Portuguese Capital Market: Income Taxation’
Fisco
(1990)
Portuguese
‘Income from Treasury Securities and Company Tax: A Case of Breach of Taxpayers’ Trust’
Revista da Banca
(1988)
Portuguese
Chapter “Publicity and Transparency in the 2014 EU Public Procurement Directives”
Public e-Procurement - the Portuguese Regulations and the EU Directives (pages 29-37)
Wolters Kluwer, Lisbon (2015)
(Portuguese)
Chapter “Leniency Regimes” (Portugal - pages 257-269)
Thomson Reuters, Fifth Edition
Sweet & Maxwell, London (2015)
(English)
Chapter “Leniency Regimes” (Portugal - pages 267-278)
Thomson Reuters, Fourth Edition
Sweet & Maxwell, London (2012)
(English)
Chapter “Commercial and Tax Accounting; the IAS/IFRS Paradigm”
Studies in Memoriam of Prof. Saldanha Sanches, Vol. IV (pages 869-898)
Volters Kluwer, Lisbon (2011)
(Portuguese)
Chapter “Economic Regulation and Access Charges in the Railway Sector”
Economic Regulation Charges in Portugal (pages 295-355)
Almedina, Coimbra (2008)
(Portuguese)
Fluent in Portuguese, English and Spanish. Reading proficiency in French and Italian.