2021

 Reflections on the meaning of ‘beneficial ownership’ under Article 10 (Dividends) of the OECD Model Convention, Summer Tax Webinars, Università Cattolica del Sacro Cuore, Faculty of Economics and Law, Piacenza, Italy,  09.07.2021        

Turnover taxes and EU law, Master in Tax Law, University of Salerno, Fisciano, Italy, online 05.05.2021         

The CJEU decision in Vodafone and its impact for digital taxes in Europe, Confédération Fiscale Européene, online 22.04.2021          

Abuso em Direito Fiscal Europeu [Abuse in EU tax law], Class of Prof. Clara Moreira, Universidade Federal do Rio de Janeiro, Rio de Janeiro, Brazil, online 26.02.2021         

2020

Pillar II de la OCDE: GloBE, Presentation in the framework of the Webinar: “Taxation and the digital economy”, part of the webinar series “IBFD – IFA LATAM Webinars: News on International Taxation and Its Impact in Latin America”, IFA Latam / IBFD, Amsterdam, The Netherlands, online 02.10.2020

GloBE and Latin America, Seminar “LATAM Dialogue on Tax Policies”, 70th anniversary of Venezuela – America Chamber of Commerce and Industry, IFA Venezuela, Caracas, Venezuela, online 22.09.2020

The OECD GloBE project, seminar “International Taxation on Digital Economy Era”, IBDT/DEF-USP, São Paulo, Brazil, online 18.09.2020

International tax morality, Ciclo de debates – Economia, direito e desenvolvimento: direito tributário, direito financeiro e empresa frente à pandemia [Series of debates – Economy, law and development: tax law, financial law and company facing up the pandemic]. Session moderated by Maria de Fátima Ribeiro and with contributions by Clotilde Palma, Alice Neves, Francisco Nicolau Domingos and Jonathan Vita, UPPGD, Unimar, Sao Paulo, Brazil, online 24.07.2020

DST in the EU, IBDT – Instituto Brasileiro de Direito Tributário, São Paulo. Brazil, online 10.06.2020

Tax Treaties in the case law of the Court of Justice of the European Union, Center for Judicial Studies (Training center of the Portuguese judiciary), Lisbon, Portugal, online 28.05.2020

Taxation of Imports of Services: OECD and Brazil, IBDT – Instituto Brasileiro de Direito Tributário, São Paulo. Brazil, online 22.05.2020

The IBFD Task force on Digital Economy Proposal on a WHT’s for business profits, ABREF – Associação Brasileira de Estudos Fiscais, Curitiba, Brazil, online 30.04.2020

Value Creation and the taxation of the digital Economy, Doctoral and master course, UERJ – State University of Rio de Janeiro, Rio de Janeiro (Brazil), online 13.04.2020

Use of technology for tax administration purposes,  DIGITAX collaborative research project, University of Elche, Elche, Spain, online 03.04.2020

OECD’s secretariat Proposal for Pillar I and II (Digital Economy), University of Cape Town, Cape Town, South Africa 13.02.2020

Controlo ou controlos de proporcionalidade: a proporcionalidade na jurisprudência do TJUE e do TEDH, Encontros de Direito Público, Associação de Professores de Direito Público, Faculdade de Direito da Universidade de Coimbra, Coimbra, Portugal 24.01.2020

2019

The OECD secretariat proposal for a “Unified approach” under Pillar 1: assessment, IBFD; Amsterdam 8.11.2019

Main findings of the seminar Public International Law and Taxation, CJEU, Luxembourg, Luxembourg 10.10.2019

The future of Corporate Income Tax and of Value Added Tax, GTAP (Global Tax Advisors Platform) and CFE (Confédération Fiscale Européene), Turim, Italy 3.10.2019

Tax treaty consequences for a EU MS leaving the EU,  Real Colegio Complutense, Harvard University, Boston, United States of America 30.09.2019

Arbitration in domestic taxation, EATLP Congress, Madrid, Spain 7.06.2019

Value chain, user participation and robotic, University Complutense Madrid, Spain 5.06.2019

Fundamental questions in European Tax Law, University Carlos III, Madrid, Spain 13.05.2019

Speaker on “Jurisdictional issues from a Portuguese perspective”; Discussant on the presentation ““The Interpretation of European Union Law in the framework of preliminary ruling procedures, infringement procedures and actions for annulment in tax matters”; Chair of the panel “The interpretation of the principles of EU Law and Secondary EU law in tax matters”, Conference “The dialogue between European and national Courts in tax matters”, University of Salerno, Fisciano, Italy 02.05.2019

Discussant of the presentation done by Prof. Enrico Traversa entitled “The Interpretation of European Union Law in the framework of preliminary ruling procedures, infringement procedures and actions for annulment in tax matters”, Conference “The dialogue between European and national Courts in tax matters”, University of Salerno, Fisciano, Italy 02.05.2019

Taxation in an increasingly digital economy: critical analysis of the proposals of the OECD and of the European Union. Conference on “Taxation and the digital Economy: OECD, EU and Brazil”, Secretaria da Fazenda e Planeamento do Estado de São Paulo, São Paulo, Brazil 11.03.2019

Recent EU tax law developments. Allocation of profits to the digital PE, PwC Portugal, Faro, Portugal 27.02.2019

Panellist on the topic “Digital Services Tax”, panel on “International Legal Limits on taxation of the digital economy”, Conference on international tax cooperation: Digital Economy, Transfer Pricing and Litigation in Tax Matters (MAPs + ADR), Ongoing 2030 (SDG) and Addis Ababa Agendas, University of Barcelona, Barcelona, Spain 17.01.2019

2018

Taxation and digitalization of the economy: state of the play, University of Vigo, Vigo, Spain 30.11.2018

Speaker at the Panel on the OECD Multilateral Instrument (on reasons to sign the MLI and on reservations and options of the Model), ILADT congress, Montevideo, Uruguay 08.11.2018

Speaker on the Panel on the taxation of the digital economy, ILADT congress, Montevideo, Uruguay 08.11.2018

New measures to counter abusive tax practices, AFIP – Administración Federal de Ingresos Públicos, Buenos Aires, Argentina 02.11.2018

Aggressive Tax Planning and the EU counter-measures, AAEF (Argentinian Association of Tax Studies), Austral University and Torcuato di Tella University, Buenos Aires, Argentina 31.10.2018

Speaker and Secretary of the Panel IFA/EU, IFA annual congress, Seoul, South Korea 05.09.2018

Portugal – Taxation of services, Conference: Recent Tax Treaty Case Law Around the Globe (org: Vienna /Tilburg /Leuven) – Tilburg, Netherlands 17-19.05.2018

Portugal – Taxation of intermediaries in sports, Conference: Recent Tax Treaty Case Law Around the Globe (org: Vienna /Tilburg /Leuven) – Tilburg, Netherlands 17-19.05.2018

The EU proposals on taxing the digital economy, IBFD, Amsterdam, The Netherlands 16.05.2018

Types of Sanctions, on the panel “Penalties theory, good governance and legal remedies”, 3rd International Conference on Taxpayer’s Rights – The Convergence of Good Governances and Legal Remedies, IBFD and the US National Taxpayer Advocate, Amsterdam, The Netherlands 04.05.2018

Brexit and Tax Treaties, EUCOTAX, University of Edinburgh, Edinburgh 20.04.2018

The Virtual PE approach, Panel: Taxing the digital giants, Conference “For a Fair, Modern and Efficient Corporate Taxation in Europe”, European Parliament, organised by the Foundation for European Progressive Studies, the European Trade Union Institute and the Group for the Progressive Alliance of Socialists & Democrats, European Parliament, Brussels, Belgium 09.04.2018

As propostas da União Europeia para a Tributação da Economia Digital, Mesa de Debates, Instituto Brasileiro de Direito Tributário, Sao Paulo, Brazil 15.04.2018

Economic Allegiance e tributação da Economia Digital, Associação Comercial de São Paulo, São Paulo, Brazil 12.04.2018

Digital Economy: The virtual PE approach, Conference on Taxation of Digital Economy, University of Cape Town, Cape Town, South Africa 12.02.2018

2017

An Update on Digital Economy under BEPS Action 1: digital PE, FIT Conference, Mumbai, India 09.12.2017

Tax Reform(s) in Europe – The EU Tax Reform is also about the US, Harvard University, Boston, United States 18.10.2017

EU Tax Law: Fundamentals and Recent Developments, Internal Revenue Service, Washington D.C., United States of America 13-15.09.2017

Speaker and Secretary of the Panel IFA/EU, IFA annual congress, Rio de Janeiro, Brazil 31.08.2017

Recent Developments in EU Tax Law, PwC, Oporto 10.03.2017

Introduction to the Seminar “Tax Morality and Legal Certainty”, AFP / ABDF, Lisbon, Portugal 02.02.2017

“Introduction” and “Tax treaty aspects of Direct Investment in Brazil”, AFP and ABDF, Lisbon, Portugal 01.02.2017

The Brisal Case: taxation of interests derived by non-residents in Portugal, Law School of the Catholic University Portugal, Lisbon, Portugal 30.01.2017

Recent case law of the CJEU on Withholding Taxes, Centro de Estudos Judiciários, Lisbon, Portugal 20.01.2017

2016

Brexit: tax implications, Law School of the University of Cadiz, Jerez de la Frontera, Spain 30.11.2016

CFC and exit taxation rules in the new ATAD Directive, Jean Monnet Chair in EU Tax Law, Law School of the University of Cadiz, Jerez de la Frontera, Spain 30.11.2016

Global Tax Law and Bolivia, Law School of the University Gabriel René Moreno, Santa Cruz de la Sierra, Bolivia 10.11.2016

Dispute settlement in Portugal: the case of Arbitral courts, Panel on Tax Procedures and Proceedings, ILADT (“Instituto Latino-Americano de Derecho Tributario”), Santa Cruz de La Sierra, Bolivia 08.11.2016

The EU-US relations in tax matters – The Anti-Tax Avoidance Package as a Paradigm Shift, Centre for European Studies, Harvard Law School, Boston, United States of America 21.10.2016

The value of the OECD Model Convention Commentaries, IFA Serbian Branch, Law School of the Belgrade University, Belgrade, Serbia 06.10.2016

Secretary and member of the Panel on Recent EU law developments, IFA annual congress, Madrid, Spain 27.09.2016

Presentation on “Brexit”, Conference on European Tax Coordination: Law, Policy and Politics, GREIT, Ischia, Italy 8.09.2016

Taxation of Technical Services: recent trends, University of Cape Town, Cape Town 18.02.2016

2015

“Las normas nacionales en el IRPF y el IS justificadas por exigencias imperativas (abuso, coherencia, y reparto equilibrado del poder tributario) y el principio de proporcionalidad” in the framework of the initiative “Casos fundamentales de Derecho Tributario de la UE: Imposición Directa (IRPF, IS, ISD, IP) 2015 (in the framework of the Jean Monnet Chair of Prof. Adolfo Martín Jimenez), Law School – University of Cadiz, Jerez de la Frontera 16.12.2015

BEPS action 7 and the ILADT Model, ILADT congress, México city 13.11.2015

Compatibility of OECD’s BEPS proposals with EU Law, Levin College of Law, University of Florida, Gainesville 30.10.2015

Selected issues of EU’s VAT – Commentary to Prof. Walter Hellerstein’s essay “A hitchhiker’s guide to the OECD’s international VAT/GST guidelines”, Levin College of Law, University of Florida, Gainesville 30.10.2015

2014

Financial Transaction Taxes: the new EU proposal, Universidad Complutense de Madrid, Madrid, Spain 17.02.2014

BEPS – Selected issues, AFP, OTOC and Jornal de Negócios, Museu do Oriente, Lisboa, Portugal 13.02.2014

2013

Recent developments in European and International Taxation, Associação de Magistrados da Jurisdição Administrativa e Fiscal (AMJAFP), Lisbon, Portugal 4.10.2013

Mutual assistance between tax administrations , II Curso de Fiscalidad Latino-Americana, Universidad Complutense, Madrid, Spain 4.07.2013

Recent EU tax developments, ECOVIS, Amsterdam (The Netherlands) 26.05.2013

Financial Transaction Taxes: Issues for Collaborative Research, Mendel University, Brno (Czech Republic) 23.04.2013

The Concepts of Abuse in Tax Law (domestic, EU and international dimension), Norway School of Economics, Bergen (Norway) 21.03.2013

2012

“E depois do Adeus… A cobrança coerciva” / Mutual Assistance in the Recovery of Tax Claims in the EU, IFA Portugal / Associação Fiscal Portuguesa, Lisbon (Portugal) 25.10.2012

Portugal – Tax Treaty Case Law in 2011 – National Report, Conference: Recent Tax Treaty Case Law Around the Globe (org: Viena /Tilburg /Leuven) – Tilburg, Netherlands 07.07.2012

“E depois do Adeus… A cobrança coerciva” / Mutual Assistance in the Recovery of Tax Claims in the EU, AFP – Porto (Portugal) 22.03.2012

Proportionality Analysis and Modern Constitutionalism, Law School – University of Paris I – Panthéon / Sorbonne, Paris (France) 18.01.2012

Proportionality Analysis in European Case Law – A Model Applicable in Internal Cases?, Law School – University of Paris I – Panthéon / Sorbonne, Paris (France) 17.01.2012

2011

Being Proportional about proportionality: Proportionality Analysis in European Case Law on Direct Taxation, IDEFF, Law School, University of Lisbon (Clássica), Lisbon (Portugal) 22.06.2011

Proporcionalidade em Direito Tributário, Pricewaterhouse Coopers, PWC Lecture, Lisbon 15.03.2011

Tax Treaty Fraud and Avoidance – E-course for Mumbai Tax Institute – India, Institute for Austrian and International Tax Law, WU Wien, Vienna (Austria) 14.02.2011

2010

The Joint OECD and Council of Europe Multilateral Convention on Mutual and Administrative Assistance in Tax Matters – a new framework for international relations [ participation as Portuguese National Reporter], Institute for Austrian and International Tax Law, WU Wien, Vienna (Austria) 10.07.2010

Tax Law Research (methodologies) in different settings, Warwick Business School, Institute of Advanced Studies, “Residential Summer School for early Career Academics”, Warwick University, Warwick England 28.06.2010

2009

Abuse of Law and Fundamental Freedoms in the EU context: An Inconvenient Truth, Institute for Austrian and International Tax Law, WU Wien, Vienna (Austria) 17.11.2009

2008

“Proportionality Analysis in ECJ’s Case Law on Direct Taxation”, IBFD – International Bureau for Fiscal Documentation, Amsterdam (Netherlands) 01.07.2008

“Tax crime – Internal and European Legal Order”, University of Oporto – Faculty of Economics, Oporto (Portugal) 16.05.2008

Novas Metodologias e Técnicas de Combate à Evasão Fiscal – Perspectiva interna e europeia, University of Oporto – Faculty of Economics, Oporto (Portugal) 09.05.2008

Caracterização da Fraude e Evasão Fiscal – Perspectiva interna e Europeia (Tax Fraud and Evasion – Characterization of National and European Context), University of Oporto – Faculty of Economics, Oporto (Portugal) 02.05.2008

2006

Segurança Social – uma perspectiva Fiscal, Faculdade de Direito da Universidade do Porto, Porto 24-25.11.2006

2004

Enquadramento histórico-normativo dos Preços de Transferência, “Vida Económica” and “CIJE”, Oporto (Portugal) 08.05.2004