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Portugal

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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.

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