Jorge Lopes de Sousa

International Tax

International Tax

International Tax

Guest Lecturer at the LL.M. in Law at Porto's University Law Faculty on the topics of international taxation and transfer pricing.

International Tax

Drafted and appraised memoranda on tax optimization and risks regarding corporate and private clients from various sectors. Work involved issues about international, european and domestic tax law, namely restructurings, corporate finance, funds, residency, transfer pricing and permanent establishments. Composed and reviewed petitions and appeals concerning tax disputes in all administrative and judicial phases. Spearheaded a team of +5 in revamping and implementing the Business Development strategy.

Operated as a productive member of a five-person team on the oversight and management of the global transfer pricing process of a MNE in the pharmaceutical sector, assuring compliance and enabling swift risk-assessement and awareness. Presented internal seminars on Fiscal State Aid developments and its impact on transfer pricing.

Researched and analysed taxpayer and tax authority's legal arguments and elements of proof. Composed opinions leading to tax arbitral court rulings covering topics such as anti-abuse, tax planning, restructurings and procedural law.

Operated as a productive member of a six-person team, addressing client inquiries and litigation regarding tax, corporate, bankruptcy, and state aid law, covering sectors such as downstream oil and gas, manufacturing, and retail, while being admitted as a full lawyer to the Bar Association (traineeship done under lawyer J. Pinto Ferreira)

Corporate Finance law, particularly equity and debt financing, financial instruments, derivatives, and restructurings.

Focus on OECD Model Convention, BEPS Project, EU Tax Law, State Aid, and Transfer Pricing. Thesis assessed and critiqued the ECJ's one and two-country approaches when applying the fundamental freedoms with a focus on dividend taxation.

International, EU and Portuguese tax law. Dissertation proposed an expanded right to rebute (implicit) presumptions in tax law.