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

Jaime Esteves


esteves.jpg

 

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 partner of PwC Portugal and leader of its tax department, with responsibility also for Angola and Cape Verde. He is also responsible for the government and public services sector and a tax arbitrator at Tax Arbitration Centre (CAAD).

Jaime graduated in law from the Catholic University of Oporto (1986) and post-graduated in European studies from the Catholic University of Lisbon (1989) and in commercial law from the same university. He also undertook 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 issues such as foreign investment and public policy as well as tax issues, both in Portugal and overseas. 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 Court Decisions, Almedina; 'Partial amortization 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; 'Portuga' 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 homage to Professor Saldanha Sanches (2012) and 'Permanent establishments and business conversions' in TP Studies (2013).

pwc-180.jpg


Samuel Almeida

Miranda Correia Amendoeira

Gustavo Amaral

KPMG

Pedro Braz

Garrigues – Taxand

Francisco de Sousa Camara

Morais Leitao, Galvao Teles, Soares de Silva & Associados

Francisco de Carvalho Furtado

Rogerio Fernandes Ferreira & Associados

João Espanha

Espanha e Associados

Rogerio Fernandes Ferreira

Rogerio Fernandes Ferreira & Associados

Conceição Gamito

Vieira de Almeida

Nuno de Oliveira Garcia

Morais Leitao, Galvao Teles, Soares de Silva & Associados

Andre Goncalves

AAA Advogados

Mariana Gouveia

Miranda Correia Amendoeira

Joaquim Pedro Lampreia

Vieira de Almeida

Antonio Lobo Xavier

Morais Leitao, Galvao Teles, Soares de Silva & Associados

Marta Machado de Almeida

Rogerio Fernandes Ferreira & Associados

Luis Magalhaes

KPMG

Tiago Marreiros Moreira

Vieira de Almeida

Antonio Rocha Mendes

Campos Ferreira, Sa Carneiro

Paulo Mendonca

EY

Ana Moutinho Nascimento

Rogerio Fernandes Ferreira & Associados

Serena Neto

PLMJ

Diogo Ortigão Ramos

Cuatrecasas Gonçalves Pereira

Cláudia Reis Duarte

Uria Menendez Proença de Carvalho

Monica Respício Gonçalves

Rogerio Fernandes Ferreira & Associados

Filipe Romão

Uria Menendez Proença de Carvalho

Miguel Teixeira de Abreu

Abreu Advogados

more across site & bottom lb ros

More from across our site

David Pickstone and Anastasia Nourescu of Stewarts review the facts and implications of Ørsted’s appeal at the Upper Tribunal.
The Internal Revenue Service will lose the funding as part of the US debt limit deal, while Amazon UK reaps the benefits of the 130% ‘super-deduction’.
The European Commission wanted to make an example of US companies like Apple, but its crusade against ‘sweetheart’ tax rulings may be derailed at the CJEU.
The OECD has announced that a TP training programme is about to conclude in West Africa, a region that has been plagued by mispricing activities for a number of years.
Richard Murphy and Andrew Baker make the case for tax transparency as a public good and how key principles should lead to a better tax system.
‘Go on leave, effective immediately’, PwC has told nine partners in the latest development in the firm’s ongoing tax scandal.
The forum heard that VAT professionals are struggling under new pressures to validate transactions and catch fraud, responsibilities that they say should lie with governments.
The working paper suggested a new framework for boosting effective carbon rates and reducing the inconsistency of climate policy.
UAE firm Virtuzone launches ‘TaxGPT’, claiming it is the first AI-powered tax tool, while the Australian police faces claims of a conflict of interest over its PwC audit contract.
The US technology company is defending its past Irish tax arrangements at the CJEU in a final showdown that could have major political repercussions.