2024
A Legal assessment of the EU Commission’s BEFIT proposal, European Economic and Social Committee (EESC), Brussels (Belgian), 25.01.2024
Legal Assessment of the Pilar II implementation, UCT-IBFD Annual Seminar “Developments on the Implementation of GloBE Pillar Two”, University of Cape Town, Cape Town (South Africa), 22.02.2024
Pillar II: status of the implementation at the EU and worldwide. Potential lesson for Brazil, Meeting of the Council for Advanced Studies on Finance and Taxation (CAEFT) on the topic "The Global Minimum Income Tax (Pillar II) and Brazil”, ACSP, São Paulo (Brazil), 11.03.2024
2023
Discussant of Pasquale Pistone’s presentation on “The challenges of International taxation in the digitalized era”
International Monetary Fund, Washington D. C. (US), 02.03.2023
Unresolved issues of the Unshell proposal, Conference “Recent development in EU Tax Policy”Institute of Tax Law of KU Leuven, Leuven (Belgium), 30.03.2023
Pilar II: compatibility with EU law and substance based carve out, Conference “CFE Forum 2023 – Towards a more cohesive European fiscal union?”
CFE Tax Advisers Europe, Brussels (Belgium), 20.04.2023
Recent trends of the Court of Justice of the European Union in Direct Taxation: the AirnBnB and the W AG cases Direct Tax Committee of the Confédération Fiscal Européene, Brussels (Belgium), 21.04.2023
Untangling the EU Commission tax proposals of 12 September 2023: BEFIT, HOT and the Transfer Pricing Directives, IBFD, Amsterdam (the Netherlands), 19.09.2023
Other treaty models and treaty practice relating to the “other income” provision, Conference
“Revisiting Article 21 (Other Income) of the OECD Model Convention”, Fondazione Maisto – Maisto e Associati, Milan (Italy), 27.11.2023z
2022
“Charitable Corporate Donations in Tax”, Event on the occasion of the public release of the IBFD doctoral Series book written by Leonardo Marques dos Santos
Universidade Católica Portuguesa, Lisbon (Portugal), online, 29.11.2022
“Asesores fiscales: nuevos retos de regulación del ejercicio de la profesión y comunicaciones obligatorias”, 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, 14.10.2022
The proposed Unshell Directive European Parliament (Committee on Economic and Monetary Affairs), Brussels (Belgium), online, 01.09.2022
Exchange of views with experts on the Unshell Directive (First panel – Presentation followed by Q&A with Members)
European Parliament (Committee on Economic and Monetary Affairs), Brussels (Belgium), online, 12.07.2022
An Assessment of the Unshell directive, The Future of Holding Companies & VAT grouping in the Current Tax Policy Climate
CFE Forum, Brussels (Belgium), 12.05.2022
Academic publications and its dissemination, presentation in the framework of the initiative “IBFD: get to know it”
IBFD, Amsterdam (the Netherlands), 28.04.2022
Towards an advance protection against abusive practices?, presentation in the framework of the panel on Beneficial Ownership” in the IX Brazilian Congress on International Tax Law – “International
Taxation and Recovery Economy: The role of Emerging Economies
Instituto Brasileiro de Direito Tributário, São Paulo (Brazil), online, 28.04.2022
From enhanced cooperation to zero cooperation: the needed paradigm shift in tax administration,
Jean Monnet Digitax project international conference, “Digital transformation of tax administrations”
CEU University, Madrid (Spain), online, with the support of the Erasmus+ programme of the European Union, 25.04.2022
Piercing the corporate veil in International Tax LawCatólica Research Centre for the Future of Law, Universidade Católica Portuguesa, Oporto (Portugal), online, 16.03.2022
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
