Portugal

Deloitte Portugal

Praça Duque do Saldanha nº1 6º

Lisboa 1050-094

Portugal

Tel: +351 210 427528

Email: afarnaldo@deloitte.pt

Website: www.deloitte.com

Afonso Arnaldo is a Deloitte Portugal Indirect Tax partner. He has 16 years of professional experience in indirect tax, both in Portugal and abroad.

Currently, he is responsible for coordinating tax consultancy projects for several entities concerning VAT, customs, and excise duties, to assist clients in planning and structuring their operations.

Afonso is also specialized, from an indirect tax perspective, in Business Model Optimization (BMO) services, offering insights into how multinational companies should integrate their operational and tax planning in a scalable and sustainable way in order to help leaders make more effective decisions on an after-tax basis.

Cooperating with clients from every business sector, Afonso focuses on financial services, manufacturing, telecommunications, energy, distribution, transportation, healthcare, and the public sector.

Afonso also serves as a faculty member in several courses held in Portugal and abroad and has published several articles in newspapers, tax magazines, and tax books.

KPMG & Associados – SROC, SA

Edifício Monumental Av. Praia da Vitória, 71 – A, 11º

1069-006 Lisbon

Portugal

Tel: +351 21 0110962

Email: alexandramartins@kpmg.com

Website: www.kpmg.com/pt

Alexandra Martins is a tax partner at KPMG & Associados – Sociedade de Revisores Oficiais de Contas, S.A., where she leads the indirect tax department.

She graduated in law from the Catholic University in Lisbon and holds a Master in tax law from the School of Law of the Lisbon University. She was a judge in the Administrative and Tax Courts (2002-2006), also serving as advisor to the Secretary of State for Judicial Administration (Ministry of Justice) of the 16th Constitutional Government.

Alexandra specialized in indirect taxation (VAT, excise and customs duties) and her tax practice is concentrated in providing tax advisory services envisaging tax neutral solutions for business transactions and restructuring operations, as well as assisting companies in their interaction with the Portuguese Tax Authorities in the course of tax audits and refund procedures.

Scholar at the Financial and Tax Law Institute (IDEFF), Alexandra also collaborates with the Catholic University in Lisbon as a lecturer of the Tax Master (Catholic Global School of Law), having published several books and articles on VAT. She is a tax arbitration judge.

Deloitte Portugal

Praça Duque de Saldanha, 1 – 7º

Edifício Duque de Saldanha

1050-094 Lisbon

Portugal

Tel: +351 210 427595

Fax: +351 210 423190

Email: antneves@deloitte.pt

Website: www.deloitte.com

António Beja Neves is a Deloitte Portugal Indirect Tax partner. He has a business management and chartered accountant background as well as 31 years of professional experience in indirect tax, both in Portugal and abroad.

António started helping clients with VAT when it was introduced in Portugal in 1986. He founded and continues to head the Deloitte Portugal Indirect Tax practice.

António is also responsible for the coordination of tax consultancy projects for several entities concerning VAT, customs and excise duties matters, assisting clients in planning and structuring their operations to optimize indirect taxes. He is also specialized, from an indirect tax perspective, in Business Model Optimization (BMO) services, offering insights into how multinational companies should integrate their operational and tax planning in a scalable and sustainable way in order to help leaders make more effective decisions on an after-tax basis.

Cooperating with clients from every business sector, António focuses on financial services, manufacturing, telecommunications, energy, distribution, transportation, healthcare, and the public sector.

António also serves as a faculty member in several courses held in Portugal and abroad and has published several articles in newspapers, tax magazines, and tax books.

Deloitte Portugal

Bom Sucesso Trade Center, Praça do Bom

Porto 4150-146

Portugal

Tel: +351 225439233

Email: finogueira@deloitte.pt

Website: www.deloitte.com

Filipe Nogueira is a Deloitte Portugal Indirect Tax Associate Partner with 16 years' experience in indirect tax.

Filipe assists clients with various transactions in both the private and public sectors in virtually all industry areas, including manufacturing, telecommunications, financial services, distribution, transportation, healthcare, education and the public sector (municipalities and also universities). Currently, Filipe is engaged in several projects relative to VAT efficiency.

Filipe has published several articles and has also participated as an instructor with several training programs in Portugal, Spain, the Netherlands and the U.S.

Filipe earned a degree in management from the University of Porto and a degree in law from the Portuguese Catholic University.