This content is from: Portugal


Jaime Esteves


Palácio Sottomayor
Rua Sousa Martins, 1 – 3º
1069-316 Lisbon
Tel: +351 213599601

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.

Miguel Agrellos
Uria Menendez

Samuel Almeida
Vieira de Almeida

Pedro Braz
Garrigues - Taxand Portugal

Serena Cabrita Neto

Celia Castanheiro

Fernando Castro Silva
Garrigues - Taxand Portugal

Miguel Teixeira de Abreu
Abreu Advogados

Francisco de Sousa de Camara

Francisco de Carvalho Furtado

Jose Pedroso de Melo
SRS Advogados

Joao Espanha
Espanha & Associados

Rogerio Fernandes Ferreira

Conceicao Gamito
Vieira de Almeida

Nuno de Oliveira Garcia

Andre Goncalves

Mariana Gouveia Oliveira
Miranda Correia Amendoeira

Joaquim Lampreia
Vieira de Almeida

Luis Magalhaes

Rita Magalhaes
Vieira de Almeida

Tiago Marreiros Moreira
Vieira de Almeida

Paulo Mendonca

Patricia Meneses Leiriao

Joao Maricoto Monteiro
SRS Advogados

Ana Moutinho Nascimento
Servulo & Associados

Diogo Ortigao Ramos
Cuatrecasas, Goncalves Pereira

Susana Pinto

Antonio Portugal
ABBC Advogados

Ricardo Reigada Pereira

Claudia Reis Duarte
Uria Menendez

Filipe Romao
Uria Menendez

Ricardo Seabra Moura
Vieira de Almeida

Pedro Vidal Matos
Cuatrecasas, Goncalves Pereira

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