Academic and Professional Qualifications LL.L. (Licentiate in Laws), Faculty of Law, University of Lisbon, 1987. M.B.A. (Master in Business Administration), Monterey Institute of International Studies, Monterey Ca, USA, 1992. Diploma in Tax Analysis and Revenue Forecasting, Harvard Law School, Cambridge Ma, USA, 1997. Diploma in Public Finance, London School of Economics, London, UK, 1999. Admitted to the Portuguese Bar Association since 1990. Recognized by the Portuguese Bar Association as a Specialist in Tax Law. Practice Areas Taxation, Tax Litigation, Accounting.   top Professional Career Founding tax partner of Galhardo Vilão, Torres – Sociedade de Advogados. Formerly: Senior tax partner of PLMJ – A.M. Pereira, Sáragga Leal, Oliveira Martins, Júdice e Associados – Sociedade de Advogados, having set up and led this largest Portuguese law firm’s tax department until 1999. Managing tax consultant, Price Waterhouse, Lisbon, until 1995. Seconded to Price Waterhouse, London, Financial Services Tax Group, 1995. Legal counsel to the Monetary and Exchange Authority of Macao, until 1990.   top Legal Authorship Reach of the New Thin Capitalisation Regime, Revista Fisco, 1996. Tax Simulation, Revista da Banca, 2nd Sem. 1999. Taxation of Capital Reductions Revista Fiscalidade, September 2000. Direct Taxation of Forward Exchange Gains, Boletim de Ciência e Técnica Fiscal, Ministério das Finanças, 2002. Special Payments on Account of IRC – Scope and Unconstitutionality, Revista Fisco, 2003. Thin Capitalisation and the Lankhorst Case, Revista Fiscalidade, 2003. Regular op-ed columnist on taxation for the newspapers Diário de Notícias, 1995, and Jornal de Negócios, 2001. Op-ed columnist by invitation for the newspapers O Público, 2002, 2003, and Expresso, 2003, 2004. Portuguese correspondent for Tax Notes International, since 2002.   top Teaching Assignments and Official Appointments Invited lecturer, post-gruaduate degree in taxation, Instituto Superior de Gestão, Lisbon, since 1999. Invited lecturer, tax law, Faculty of Law, University of Oporto, since 2002. Invited lecturer, post-graduate degree in securities law, Securities Law Institute, Faculty of Law, University of Lisbon, 2000 and 2001. Invited lecturer, tax law, Universidade Moderna, Lisbon, 2004. Member, Minister of Finance appointee, Commission for the Study and Analysis of Tax Procedure, 1997.   top Professional Memberships IFA – International Fiscal Association AFP – Portuguese Fiscal Association   top