This Chapter has been authored by Miguel Primaz, senior tax lawyer with Garrigues Portugal, based on an earlier version authored by Francisco de Souza de Camara, partner with MLGTS, Lisbon.

Miguel is a senior tax lawyer of Garrigues in Portugal, where he is responsible for the tax consultancy department in the Oporto office.

Prior to joining Garrigues, Miguel worked for several reputed Portuguese law firms and a major British law firm. He also had professional experience in the Portuguese Tax Administration. Miguel is a graduate of the University Lusíada and was admitted to the bar in 2004. He holds a post-graduate in corporate tax law (Faculty of Law at the University of Coimbra), and attended several other tax and accounting courses. He has written several articles on tax matters. Miguel has 14 years’ experience and has been very active in all areas of tax law, with a special focus on national and international corporate taxation of finance, industrial, commercial and real-estate companies, personal income tax, stamp duty, VAT and other indirect taxes. He is member of the Portuguese Tax Association, the International Fiscal Association and of the tax committee of AIJA.

Miguel can be contacted at:

Miguel Primaz

Miguel.primaz@garrigues.com

Tel: +351 226 158 867 or +351 911 075 803

Fax: +351 226 158 888

Avenida da Boavista 3523 2º-S. 201

4100-139 PORTO - PORTUGAL