All material subject to strictly enforced copyright laws. © 2022 ITR is part of the Euromoney Institutional Investor PLC group.

Portugal

esteves.jpg

 

Jaime Carvalho Esteves

PwC Portugal

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

Portugal

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.

pwc-130.png


Gustavo Amaral

KPMG

Antonio Américo Coelho

KPMG

Rosa Areias

PwC

Pedro Braz

Garrigues - Taxand

Susana Caetano

PwC

Susana Claro

PwC

Francisco de Sousa da Câmara

Morais Leitao, Galvao Teles, Soares da Silva & Associados

Clara Dithmer

PwC

João Espanha

Espanha e Associados

Samuel Fernandes de Almeida

Vieira de Almeida & Associados

Rogério Fernandes Ferreira

Rogerio Fernandes Ferreira & Associados

Jorge Figueiredo

PwC

Conceição Gamito

Vieira de Almeida & Associados

Andre Goncalves

AAA Advogados

Catarina Goncalves

PwC

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

KPMG

Tiago Marreiros Moreira

Vieira de Almeida

Alexandra Martins

KPMG

Paulo Mendonça

EY

Ana Moutinho Nascimento

Servulo

Serena Neto

PLMJ

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

PwC

Miguel Teixeira de Abreu

Abreu Advogados

Manuel Anselmo Torres

Galhardo Vilão, Torres - Sociedade de Advogados

Maria Torres

PwC

Leendert Verschoor

PwC

more across site & bottom lb ros

More from across our site

The European Parliament raises concerns over unanimity in voting on pillar two, while protests break out over tax reform in Colombia.
Ramesh Khaitan speaks to reporter Siqalane Taho about tax morality, transfer pricing regulations, Indian tax developments, and the OECD’s two-pillar solution.
Join ITR and KPMG China at 10am BST on October 19 as they discuss the personal, employment, and corporate tax-related implications of employees working from overseas.
Tricentis and Boehringer Ingelheim, along with a European Commission TP specialist, criticised the complexity of pillar one rules and their scope at an ITR event.
Speakers at ITR’s Managing Tax Disputes Summit said taxpayers can still face lengthy TP audits, despite strong documentation preparation
Gig economy companies in New Zealand will need to fully account and become liable for the goods and services tax of underlying suppliers on their platforms, under new proposals.
Join ITR and Thomson Reuters at 2pm (UAE) / 11am (UK) on October 13 as they discuss how businesses can prepare for Tax Administration 3.0 and future-proof against changes such as e-invoicing and increasing digitisation.
ITR has partnered with global TP leaders from Deloitte to discuss transfer pricing controversy around the globe, and to share advice on how to navigate an increasingly uncertain and risky TP landscape.
Sources say they are not satisfied with pillar one protections in the marketing and distribution safe harbour, even though it was designed to give businesses greater tax certainty.
Political support for qualified majority voting is at a peak as unanimity rules continue to block the European Council from passing a directive on pillar two.
We use cookies to provide a personalized site experience.
By continuing to use & browse the site you agree to our Privacy Policy.
I agree