Ranked in 1 Practice Areas
1

Band 1

Tax

Portugal

15 Years Ranked

Ranked in Guides

About

Provided by Ricardo da Palma Borges

Europe

Practice Areas

Tax consulting, opinions, legislation design, structuring and litigation, on international and domestic tax law, with a focus on corporate and real estate issues and on Private Clients and Wealth/Non-Habitual Tax Resident regime.

Career

Portuguese co-national reporter to Subject 1 - Cross-border business restructuring, of the 2011 Paris IFA Congress. Appointed by the Secretary of State of Tax Affairs as a member of the Sub-Group on The Reform of the Income Taxes, of the 2009 Group on the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System. Formerly Aid to the Secretary of State of Tax Affairs (2001-2002). 25 years of teaching experience of Introductory Economics and Taxation at Law and Management schools.

Professional Memberships

Portuguese and International Fiscal Associations since 1998. Specialist lawyer in tax law by the Portuguese Bar Association since 2004. Tax arbitrator of the Portuguese Administrative Arbitration Centre since 2011.

Publications

Mandatory Disclosure Rules (with Ana Isabel Correia), 2023; Controlled Foreign Company Legislation (with Marta Carmo), 2020; The Acte Clair in EC Direct Tax Law (with Ana Paula Dourado), 2008; Portuguese National Reporter in Tax Treaty Interpretation, 2001; CFC-Legislation, Tax Treaties and EC Law, 2004; WTO and Direct Taxation, 2005; Tax Treaties and Social Security Conventions, 2006.

Chambers Review

Provided by Chambers

Europe

Tax - Portugal
1
Band 1

Ricardo da Palma Borges is well recognised for his expertise in personal income tax, tax restructuring and compliance with EU tax regulations.

Strengths

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Ricardo da Palma Borges
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