International Tax Review is part of the Delinian Group, Delinian Limited, 8 Bouverie Street, London, EC4Y 8AX, Registered in England & Wales, Company number 00954730
Copyright © Delinian Limited and its affiliated companies 2023

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Portugal

esteves.jpg

 

Jaime Esteves

PwC

Palácio Sottomayor

Rua Sousa Martins, 1 – 3º

1069-316 Lisbon

Portugal

Tel: +351 213599601

Email: jaime.esteves@pt.pwc.com

Website: pwc.com/taxcontroversy

Jaime Esteves is a partner of PwC Portugal and is PwC Angola, Cabo Verde and Portugal head of tax. He is PwC's governance and public sector leader and is an arbitrator at the 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).

Jaime graduated in law from the Catholic University of Oporto (1986) and holds post-graduate degrees in European studies and in commercial law from the Catholic University of Lisbon (1989). He also completed a course in management executive studies at Nova Lisbon University and Insead and IMD.

From 1999 until 2009 Jaime led PwC's Oporto tax department and during his career he was also partner of two prestigious law firms, being in charge of the Epson (STA) and Norvalor (STA) cases.

He is a 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 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 and participates regularly as a speaker in several courses, seminars and conferences dealing with subjects such as foreign investment and public policy as well as tax topics, both in Portugal and abroad. He also collaborates regularly with several television stations, radio broadcasters and periodicals on the same topics.

Jaime has published studies including: 'Notes about the Epson case' in Almedina's Court Decisions; 'Partial amortisation of shares without share capital reduction' and 'Harmonisation of direct taxation and the gift and inheritance tax' in Fisco n 46 of 1992 and n 72/73 of 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 Minutes of the I, II and III Tax Congress of the Law Faculty of the Oporto University (2011, 2012, 2013); 'Fat capitalisation' 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, of 2015, Almedina, CAAD.

pwc-150.gif

Miguel Agrellos

Uria Menendez

Samuel Almeida

Vieira de Almeida

Pedro Braz

Garrigues - Taxand Portugal

Serena Cabrita Neto

PLMJ

Celia Castanheiro

KPMG

Fernando Castro Silva

Garrigues - Taxand Portugal

Miguel Teixeira de Abreu

Abreu Advogados

Francisco de Sousa de Camara

MLGTS

Francisco de Carvalho Furtado

RFF

Jose Pedroso de Melo

SRS Advogados

Joao Espanha

Espanha & Associados

Rogerio Fernandes Ferreira

RFF

Conceicao Gamito

Vieira de Almeida

Nuno de Oliveira Garcia

MLGTS

Andre Goncalves

AAA

Mariana Gouveia Oliveira

Miranda Correia Amendoeira

Joaquim Lampreia

Vieira de Almeida

Luis Magalhaes

KPMG

Rita Magalhaes

Vieira de Almeida

Tiago Marreiros Moreira

Vieira de Almeida

Paulo Mendonca

EY

Patricia Meneses Leiriao

CRBA

Joao Maricoto Monteiro

SRS Advogados

Ana Moutinho Nascimento

Servulo & Associados

Diogo Ortigao Ramos

Cuatrecasas, Goncalves Pereira

Susana Pinto

KPMG

Antonio Portugal

ABBC Advogados

Ricardo Reigada Pereira

Linklaters

Claudia Reis Duarte

Uria Menendez

Filipe Romao

Uria Menendez

Ricardo Seabra Moura

Vieira de Almeida

Pedro Vidal Matos

Cuatrecasas, Goncalves Pereira

more across site & bottom lb ros

More from across our site

Former PwC partner Peter-John Collins has been banned from serving as a tax agent in Australia, while Brazil reports its best-ever year of tax collection on record.
Industry groups are concerned about the shift away from the ALP towards formulary apportionment as part of a common consolidated corporate tax base across the EU.
The former tax official in Italy will take up her post in April.
With marked economic disruption matched by a frenetic rate of regulatory upheaval, ITR partnered with Asia’s leading legal minds to navigate the continent’s growing complexity.
Lawmakers seem more reticent than ever to make ambitious tax proposals since the disastrous ‘mini-budget’ last September, but the country needs serious change.
The panel, the only one dedicated to tax at the World Economic Forum, comprised government ministers and other officials.
Colombian Finance Minister José Antonio Ocampo announced preparations for a Latin American tax summit, while the potentially ‘dangerous’ Inflation Reduction Act has come under fire.
The OECD’s two-pillar solution may increase global tax revenue gains by more than $200 billion a year, but pillar one is the key to such gains due to its fundamental changes to taxing rights.
The solution to address the tax challenges arising from digitalisation and globalisation will generate more revenue than previously estimated.
The OECD has made headway in combating harmful tax practices as part of the BEPS project, according to peer reviews.