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Jaime Carvalho Esteves

PwC Portugal

Palácio SottomayorRua Sousa Martins, 1 – 3º1069-316 Lisbon


Tel: +351 213599601

Email: jaime.esteves@pt.pwc.com

Website: www.pwc.com/taxcontroversy

Jaime Carvalho Esteves is partner of PwC Portugal and is the head of tax at PwC Angola, Cape Verde and Portugal. He is PwC's government and public sector leader and is an arbitrator at the Portuguese Court of Tax Arbitration (CAAD), being regularly involved in decisions in tax matters. He is a member of the Governing Board of the Forum for Competitiveness (Forum para a Competitividade).

During his career, Jaime was partner of two prestigious law firms, being in charge of the Epson (STA) and Norvalor (STA) cases.

He is specialist in national and international tax planning (both individual and corporate), transfer pricing, mergers and acquisitions, corporate reorganisations, high-net worth individuals and family business, including family offices.

He has significant experience in the areas of oil and gas, automotive, civil construction and public works, retail, hospitality and leisure, industrial and consumer products, real estate, services and telecommunications.

Jaime teaches tax matters at several universities in Portugal (IPCA, ISAG, PBS, UCP Lisbon, and UCP Oporto) and participates regularly as a speaker in several courses, seminars and conferences, both domestically and internationally, dealing with subjects such as foreign investment and public policy, as well as tax topics. He also collaborates regularly with several television stations, radio broadcasters and periodicals on the same topics.

Jaime has written numerous articles and published several studies including: 'Notes about the Epson Case' in Court Decisions, Almedina; 'Partial Amortization of Shares without share capital reduction' and 'Harmonization of Direct Taxation and the Gift and Inheritance Tax' in 'Fisco' n. 46, 1992 and n. 72/73, 1995; 'The Relevance of TNMM in Transfer Pricing', AAVV, Vida Económica, September 2006; 'Portugal' in 'The Determination of Corporate Taxable Income in the Member States', Kluwer Law International, 2007; 'Budget Act Proposal 2009' in 'Practical European Tax Strategies' (Vol. 10, In. 10 – Portugal); 'Effective taxation of distributed profits', 'Dealings', and 'Profits and losses arising from mergers and spin-offs', respectively in Minutes of the I, II and III Tax Congress of the Law Faculty of the Oporto University (2011, 2012, 2013); 'Fat Capitalization' in Studies in Tribute to Professor Saldanha Sanches (2012) and 'Permanent establishments and business conversions' in TP Studies (2013); co-authorship with Rosa Areias of CIT – Practice Notes; 'Resolving International Tax Disputes: The Emerging Role of Arbitration and the Portuguese Example', co-authorship with C David Swenson and Crystal A Thorpe, in 'The Portuguese Tax Arbitration Regime', 2015, Almedina, CAAD.


Gustavo Amaral


Antonio Américo Coelho


Rosa Areias


Pedro Braz

Garrigues - Taxand

Susana Caetano


Susana Claro


Francisco de Sousa da Câmara

Morais Leitao, Galvao Teles, Soares da Silva & Associados

Clara Dithmer


João Espanha

Espanha e Associados

Samuel Fernandes de Almeida

Vieira de Almeida & Associados

Rogério Fernandes Ferreira

Rogerio Fernandes Ferreira & Associados

Jorge Figueiredo


Conceição Gamito

Vieira de Almeida & Associados

Andre Goncalves

AAA Advogados

Catarina Goncalves


Mariana Gouveia

Miranda Correia Amendoeira

Joaquim Pedro Lampreia

Vieira de Almeida & Associados

Antonio Lobo Xavier

Morais Leitao, Galvao Teles, Soares da Silva & Associados

Marta Machado de Almeida

Rogerio Fernandes Ferreira & Associados

Luis Magalhaes


Tiago Marreiros Moreira

Vieira de Almeida

Alexandra Martins


Paulo Mendonça


Ana Moutinho Nascimento


Serena Neto


Diogo Ortigão Ramos

Cuatrecasas Goncalves Pereira

Cláudia Reis Duarte

Uria Menendez Proença de Carvalho

Monica Respício Gonçalves

Rogerio Fernandes Ferreira & Associados

Antonio Rocha Mendes

Campos Ferreira, Sa Carneiro

Filipe Romão

Uria Menendez Proença de Carvalho

Hugo Salgueirinho Maia


Miguel Teixeira de Abreu

Abreu Advogados

Manuel Anselmo Torres

Galhardo Vilão, Torres - Sociedade de Advogados

Maria Torres


Leendert Verschoor


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