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Jaime Carvalho Esteves




Palácio Sottomayor

Rua Sousa Martins, 1 – 3º

1069-316 Lisbon


Tel: +351 213599601



Jaime Esteves is a partner of PwC Portugal and the leader of its tax department, with responsibility for Angola and Cape Verde. He is also responsible for the government and public services sector.

He is a specialist in national and international tax planning, transfer pricing, M&A, corporate reorganisations, ultra and high net worth individuals and family business.

Jaime has significant experience in the areas of automotive, civil construction and public works, distribution, drinks, hospitality and leisure, industrial and consumer products, real estate, services and telecommunications.

He collaborates with the CIJE of the Oporto University Law School and was jointly responsible for post-graduate qualifications in taxation given by ISAG Oporto and Institute Cristóvão Columbo in Funchal.

He also collaborates in post-graduate taxation courses of the Catholic University of Lisbon and Oporto, as well as IPCA Business School and the law faculty of the Oporto University. He also collaborates regularly with the EGP – Oporto Business School and was a teacher of the Banking Institute at ISGB.

Jaime was previously a partner of Luis M.S. Oliveira and Associados and Oliveira, Martins, Moura, Esteves and Associados and was a legal adviser of the Portuguese Navy.

He collaborates regularly in tax matters with periodicals such as Diário Economico, Diário de Notícias, Expresso, Financier Worldwide Magazine, Jornal de Negócios, Público and Visão.

He has published studies of Spanish court decisions and he was the lawyer responsible for the Epson (STA) and Norvalor (STA) cases.

Jaime graduated in law from the Catholic University of Oporto in 1986. He gained a post-graduate qualification in European studies from the Catholic University of Lisbon in 1989 and in commercial law from the same university in 1997.


Pedro Miguel Braz


Francisco de Sousa da Câmara

Morais Leitão, Galvão Teles, Soares da Silva & Associados

João Espanha

Espanha e Associados

Rogério F. Ferreira

Rogério Fernandes Ferreira & Associados

Paulo Mendonca


Manuel Anselmo Torres

Galhardo Vilão, Torres - Sociedade de Advogados

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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.
ITR’s Indirect Tax Forum heard that Italy’s VAT investigation into Meta has the potential to set new and expensive tax principles that would likely be adopted around the world
Police are now investigating the leak of confidential tax information by a former PwC partner at the request of the Australian government.
A VAT policy officer at the European Commission told the forum that the initial deadline set for EU convergence of domestic digital VAT reporting is likely to be extended.
The UK government shows little sign of cutting corporate tax, while a growing number of businesses report a decline in investment as a result of the higher tax burden.
Mariana Morais Teixeira of Morais Leitão overviews Portugal’s new tax incentive regime designed to boost the country’s capital-depleted private sector.
Septian Fachrizal, TP analyst at the Directorate General of Taxes, outlines how Indonesia is relying heavily on the successful implementation of pillar one.