Partner of the Tax Department – tax advice with emphasis on direct taxation – at Garrigues Portugal (from 2007). Specialised in international tax planning (inbound/outbound) and advises clients on international structuring and disputes, M&A, restructuring and financial products.
During 2007 Tax Lawyer with the Tax department in the Amsterdam office VMW TAXAND.
Senior Research Associate at the IBFD. Manager of a key corporate tax reform project in Spain (2005-2007). Teaching assistant at the International Tax Centre (2004-2005).
Between 2001 and 2004 consultant of Deloitte & Touche - formerly Andersen in Lisbon.
Trainee lawyer at Avillez Pereira & Associados (1999-2000).
Between 1999 and 2000 worked on the Portuguese European Union Presidency.
Frequent speaker on international tax matters at conferences and member of the International Fiscal Association and co-founder of the IFA Young Committee (YIN).
Portuguese Bar Association.
Advanced LL.M Program in International Taxation, Leiden (Netherlands).
Degree in Law, Universidade Católica Portuguesa.
Speaker on international tax matters at conferences and several publications namely:
Exploring the Boundaries of the Application of Article 10(5) of the OECD Model Intertax, 2007 (co-author Eduardo Arruda Madeira)
Budget Bill targets private Equity Venture Capital Investors, Tax Notes International, November 2007 (co-author Paulo Núncio)
Government eases rules on applying Tax Treaties, Tax Notes International, January 2008 (co-author Paulo Núncio)
Portuguese swap agreements change raises Treaty issues, Tax Notes International, February 2008 (co-author Paulo Núncio)
Attribution of Profits to an Agency PE: finding a middle ground, LLM Theseis
Book: Taxation in Brazil: an overview, IBFD Latin America Tax Handbook, 2006
Book: OECD Model Tax Convention on Income and on Capital and Key Tax Features, IBFD Publications, 2006
Lecture - Case Studies on International Tax and use of Holding companies in Europe, November 2007, São Paulo (Brazil)
Lecture - Corporate Tax Selected Countries, LLM European Business Law (PALLAS) - December 2007, University of Essex (UK)
Lecture - Introduction to tax treaties and taxation of passive income, Master-Course IIR Portugal, May 2008, Lisbon
Lecture - The concept of residence for tax treaty purposes, International Tax Center Leiden Summer Course, July 2008, Lieden (Netherlands)