Tiago Marreiros Moreira
Tiago Marreiros Moreira a rejoint VdA en 2001. Associé exécutif du Groupe Entreprises & Social.
Tiago fournit régulièrement des conseils fiscaux à des entreprises nationales et internationales actives dans les principaux secteurs de l'économie (finance, énergie, pharmacie, communications, immobilier et services).
Il conseille également régulièrement des groupes et entreprises nationaux et multinationaux en matière de structuration, de financement et d'exécution de leurs investissements dans les pays lusophones (Angola, Brésil, Cabo Verde, Guinée Bissau, Mozambique, Portugal, São Tomé et Príncipe et Timor-Leste), ainsi que dans le cadre d'opérations de restructuration (fusions, acquisitions, scissions, reprises).
Il a également développé une activité très importante dans le domaine du patrimoine privé, conseillant fréquemment des family offices et des clients privés ainsi que des banques, au niveau national et international, dans la structuration juridique et fiscale de patrimoine et d'investissements, la restructuration de patrimoine et la planification successorale.
Lawyer of the Year, Best Lawyers - Tax Law - 2023
En 2007, il a reçu le prix « 40 Under Forty » d'Iberian Lawyer, qui récompense les meilleurs jeunes avocats de la péninsule ibérique.
Licence en Droit de la Faculté de Droit de l’Université Catholique Portugaise de Lisbonne, PIL – Université de Harvard.
Diplôme universitaire en fiscalité, Institut Supérieur de Gestion.
Chargé de cours dans le cadre du diplôme universitaire en gestion des organisations de l'économie sociale à l'Université catholique de Porto.
Avant de rejoindre le cabinet il a travaillé comme consultant à la division fiscale de Price Waterhouse Portugal et comme senior consultant à la division fiscale d'Arthur Andersen.
Auteur de différents ouvrages et articles parus dans des revues spécialisées, parmi lesquels :
- “Os Preços de Transferência na Declaração Anual - Questões Práticas", 2003
- “Long-Awaited Property Tax Reform in Portugal”, 2003
- “Expatriation of Individuals: the Exit Tax in Portugal”, 2004
- "Transfer Pricing Under Portuguese Law”, 2004
- "Titularização de Créditos - Alguma Reflexões e Propostas", 2004
- "Madeira's Free Trade Zone Tax Regime Extended Until 2020", 2007
- "New Rules on Combating Abusive Tax Planning", 2008
- "Portugal promotes itself as Gateway to World", 2010
- "A Problemática da Tributação Efetiva dos Lucros Distribuídos”, Livro de Homenagem ao Professor José Luís Saldanha Sanches, 2011
- "Um Portugal em busca da competitividade perdida", Livro de Homenagem ao Professor Alberto Xavier, 2012
- “Portugal: a Market for Investors Seeking Sustainable Investment”, Iberian Lawyer, 2017
- Coletânea "Fiscalidade da Energia" - "Green Bonds“, Almedina, 2017
- “Portugal, the New Gateway to Angola”, International Tax Review, 2018
- “Why Portugal is Now Even More Attractive to Business Investment”, The Lawyer, 2019
- "Private Client Law in Portugal: Overview”, Global Guide, Thomson Reuters, 2020
- “The Portuguese Tax Regime on Onine Gambling Services: a breach of the freedom to provide services?”, International Tax Review, 2020
- “Corporate Tax 2021 – Portugal Trends and Developments”, Chambers & Partners, 2021
- “Tax Country Comparative Guide – Portugal”, Legal 500, 2021
Inscrit au Barreau portugais, ayant obtenu le titre d'avocat spécialisé en fiscalité.
Inscrit au Barreau du Timor-Leste.
Arbitre fiscal reconnu par le CAAD (Centre d’Arbitrage Administratif).
Président honoraire de la Commission fiscale et de la Commission de gestion des cabinets d'avocats de l'Union internationale des avocats (UIA).
Président du Comité fiscal de l'Union internationale des avocats et membre de l'Association fiscale internationale, de l'Association fiscale portugaise et de l'Association portugaise des conseillers fiscaux.
Membre de l'Association fiscale internationale, de l'Association fiscale portugaise et de l'Association portugaise des consultants fiscaux.
Anglais, français, espagnol.
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Chambers Europe
Tax - Band 1
Band 2 -
Legal 500
Portugal | Tax - Tier 1
Leading Individual
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Chambers Europe
Tax - Band 1
Band 2"Tiago Marreiros Moreira is able to provide technical solutions and advice at the international and local level."Private Wealth Law | High Net Worth - Band 2
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International Tax Review
World Tax | Tax Controversy 2023 - Tier 1
WT - Highly Regarded -
Legal 500
Portugal | Tax - Tier 1
Leading Individuals
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Chambers Europe
Tax - Band 1
Band 2Private Wealth Law | High Net Worth - Band 2
Band 2"Tiago is a hands-on senior international lawyer and deals with all matters with extreme care and attention; Tiago is very well prepared technically speaking and also very responsive; Tiago is one of the most sensible private client lawyers I have come across; He has a deep understanding of the needs of individuals relocating to Portugal."" -
International Tax Review
World Tax | Tax Controversy 2022 - Tier 1
EG Tax Leading Advisor, WT - Highly Regarded -
Legal 500
Mozambique | Foreign firms - Tier 1
RecommendedPortugal | Tax - Tier 1
Leading Individual"Tiago Marreiros Moreira is exceptional in terms of knowledge, availability and efficiency/effectiveness."Angola | Foreign firms - Tier 1
Recommended
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Chambers Europe
Tax - Band 1
Band 2Private Wealth Law | High Net Worth - Band 2
Band 2"He is amazing." "He has had a long career in tax and is recognised as a tax expert." "He is a very experienced lawyer with a deep knowledge of international tax and private clients matters that enables him to deal with complex high net worth individuals' issues, especially the ones involving sportsmen and sportswomen." -
International Tax Review
World Tax | Tax Controversy 2021 - Tier 1
Highly Regarded"Tiago Marreiros Moreira leads the department, with a team including three other partners. A highlight from the research period, the firm advised Shell Spain in obtaining a VAT refund. IT represents a milestone in caser law due to the large value of the refund and that it is a clear consolidation of the doctrine that the right to deduct VAT may not be restricted on the basis of formalities. Other clients included Bristol-Myers Squibb Company, José de Mello Saúde, Mota Engil and EFACEC, and Finerg" -
Legal 500
Portugal | Tax - Tier 1
Leading Individuals / Recommended LawyerMozambique | Foreign firms - Tier 1
Recommended Lawyer
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Chambers Europe
Tax - Band 1
Band 2"A very solid tax lawyer." "Reachable, reactive and creative when you work with him." "He doesn't just give you a standard answer."Private Wealth Law | High Net Worth - Band 2
Band 2 -
International Tax Review
World Tax | Tax Controversy 2020 - Tier 1
Highly Regarded"Vieira de Almeida & Associados holds a large Portuguese tax team, which is involved in some of the largest and most public transactions in the market. It is experienced in advising on all aspects of M&A transactions, including corporate tax, tax structuring and indirect tax. Tiago Marreiros Moreira leads the department, with a team including three other partners." -
Legal 500
Portugal | Tax - Tier 1
Leading Individuals / Recommended Lawyers"He is brilliant; he is 24/7 ready to assist you."