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Contact Me Do not hesitate to get in touch. If you need any help or tax advice I am available to answer all the questions you might have. You may simply: Send an email to jce@jlegal.pt ; Give me a call at (+351) 917 612 372 ; Submit a message down below. form

Tax Management Tax Controversy Tax Coordination Private Clients Efficiently navigating the complexities of current tax disputes and litigation Latu sensu tax disputes, domestic or international, are increasingly frequent and material (including very high penalties). Robust defence strategies , sharp negotiations and successful appeals, taking all relevant jurisdictions into due consideration, is of utmost relevance for groups, corporations and individuals. These need to be able to trust a resilient partner , free of any conflict of interest, to assist during audits, claims, expert analysis, APA’s, mutually agreed procedures, arbitration, trials, appeals and defensive documentation. Tax Controversy Services Tax Controversy Services Tax disputes prevention , management and resolution; ​ ​ Design, test and implementation of strategies and motivations; ​ ​ Prepare, draft, file and negotiate requests, rulings, unilateral, bilateral and multilateral APA’s and other interactions with the tax authorities; ​​ Assist in managing the cooperation with the tax authorities , including local or joint, ongoing or special, tax audits, horizontal monitoring, corresponding adjustments, mutually agreed procedures and arbitration; ​ ​ Negotiate and agree on controverted tax positions, including indemnity clauses; ​​ Support in internal, contractual or statutory audits , seller due diligence, data rooms, internal, external or contractual controls and project management for tax benefits, incentives and subsidies.

Jaime Carvalho Esteves FROM STRATEGY TO IMPLEMENTATION Contact Me Awards & Recognitions Other Awards and Nominations Other Awards and Nominations Other Awards and Nominations Other Awards and Nominations Tax Controversy Leaders, World Tax, Highly Regarded, 2020 - 2021, Portugal - International Tax Review ​ Tax Controversy Leaders, Portugal - International Tax Review - 2020 ​ ​ WWL, Consulting Experts, Financial Advisory and Valuation, Corporate Tax Expert -Who's Who Legal - 2019 ​ WWL, Corporate Tax, Experts - Who's Who Legal – 2019 WWL, Consulting Experts, Corporate Tax Expert - Who's Who Legal - 2018 Tax Controversy Leaders, 8th edition, Portugal - International Tax Review – 2018 ​ Annual Advisors 2018 - Worldwide financial advisor awards magazine – 2018 Tax Controversy Leaders, 7th edition, Portugal - International Tax Review – 2017 WWL, Corporate Tax 2016, Expert Witness, Who's Who Legal – 2016 WWL, Consulting Experts 2016, Transactional services - Due Diligence Accountants - Who's Who Legal - 2016 Tax Controversy Leaders, 6th edition, Portugal - International Tax Review - 2016 Tax Controversy Leaders, 5th edition, Portugal - International Tax Review – 2015 Tax Controversy Leaders, 4th edition, Portugal - International Tax Review – 2014 Tax Controversy Leaders, 3rd edition, Portugal - International Tax Review – 2013 Who's who of professionals - Who's Who – 2011 ​ ​ Lead teams who received the following awards and nominations: ​ African Tax Firm of the Year - Winner Team - International Tax Review – 2019 ​ Transfer Pricing Firm of the Year (Portugal) – Winner Team - International Tax Review – 2019 ​ Transfer Pricing Firm of the Year (Portugal) - Short listed team - International Tax Review 2012 – 2018 ​ Transfer Pricing Firm of the Year (Portugal) – Winner Team - International Tax Review - 2007 - 2011

Tax Management Tax Controversy Tax Coordination Private Clients Assisting individuals and families to safely navigate the increasing tax complexities and pitfalls Tax and other charges are a material leakage to income, wealth and consumption and investment capabilities, thus significantly reducing individuals, families and family businesses opportunities. Private clients and their families, including entrepreneurs, managers, professionals in international mobility, entertainers and sportsmen HNWI’s, SFO’s, MFO’s, and founders, investors, business angels, start up’s and family business, require sharp domestic and international tax advice , provided by trusted advisors aligned with the family for the long run. Services for Private Clients Services for Private Clients Tax advice on income and wealth , including its earnings (dividends and interest) and its disposal (capital gains and other windfall gains or inheritances and gifts); ​ ​ Tax domicile, residence and conflict of jurisdictions; ​​ ​ Relocation and re-domiciliation, including tax support to expatriates; ​ ​ Consumption taxes, notably vehicles , vessels and aircrafts; ​​ ​ Senior staff, managers, entertainers and sportsmen and professionals in international mobility; ​​ ​ Entrepreneurs, investors, founders, business angels and start up’s; ​​ ​ Family business , including SFO’s and MFP’s.; ​​ ​ Tax management of wealth acquisition accumulation and disposal, in Portugal or abroad, including equity , other financial investments, real estate, art and other assets; ​​ ​ Non habitual resident tax and similar regimes; ​​ ​ Tax analysis of contributions to and benefits from pension funds and alike; ​​ ​ Tax treatment of intellectual property , including copyright, trademarks and patents, design, technical assistance and know how; ​​ ​ Foundations, trusts, unit links and other investment and philanthropic vehicles; ​​ ​ Citizenship and residence permits by investment (Golden Visa and alike, in Portugal or abroad).

Publications Arbitration Universities Projects Media Links relating to public policies studies and other similar projects with the participation of Jaime Carvalho Esteves (in Portuguese) Forum para a Competitividade Uma nova reflexão pessoal sobre as medidas de apoio às empresas (atualização) ​ Uma reflexão pessoal sobre as medidas de apoio às empresas ​ Exportadoras Outstanding: não há uma redução da carga fiscal ​ Exportadoras Outstanding: penalização das empresas e investimentos de maior dimensão ​ ​ Um olhar sobre Angola ​ Zonas Económicas Especiais AEM: 24 medidas p ara o mercado de capitais Iniciativa para o mercado de capitais: 24 medidas Agência do Ouro – Angola Estudo sobre a exploração e comercialização do ouro e tributação do setor mineiro e indústrias a jusante AHRESP: IVA na restauração Relatório sobre impacto da subida do IVA na Restauração Católica Global School of Law Coletânea de legislação fiscal moçambicana ​ Tax law summer course Confederação do Turismo de Portugal Relatório final ​ ​ Entrega ao Primeiro-Ministro de um relatório contendo o diagnóstico sobre a Lusofonia Económica, bem como recomendações e propostas concretas ​ Conferência de apresentação do Projeto Lusofonia Económica - Plataformas CPLP ​ Apresentação do Projeto Lusofonia Económica - Plataformas CPLP ​ ​ Principais dificuldades das empresas portuguesas quando tentam instalar-se nos oito países do mundo lusófono ​ ​ Promover a internacionalização das empresas através da intensificação de parcerias entre empresários da CPLP ​ ​ Oportunidades de negócio nos mercados regionais da CPLP ​ CPLP e mercados de integração ​ Conferência “Oportunidades de Negócio nos Mercados Regionais da Lusofonia” ​ Dinamizar a competitividade das empresas portuguesas, fomentando os investimentos e as exportações para a CPLP Lusofonia Económica - Plataformas CPLP Relatório final ​ ​ Enquadramento económico dos mercados regionais da CPLP ​ ​ "O caminho natural para a CPLP é a integração das suas economias porque os espaços económicos regionais vão ser cada vez mais protecionistas” ​ ​ Entrega ao Primeiro-Ministro de um relatório contendo o diagnóstico sobre a Lusofonia Económica, bem como recomendações e propostas concretas ​ ​ Conferência de apresentação do Projeto Lusofonia Económica - Plataformas CPLP ​ Apresentação do Projeto Lusofonia Económica - Plataformas CPLP ​ ​ Principais dificuldades das empresas portuguesas quando tentam instalar-se nos oito países do mundo lusófono ​ ​ Promover a internacionalização das empresas através da intensificação de parcerias entre empresários da CPLP ​ ​ Oportunidades de negócio nos mercados regionais da CPLP ​ CPLP e mercados de integração ​ ​ Conferência “Oportunidades de Negócio nos Mercados Regionais da Lusofonia” ​ ​ Dinamizar a competitividade das empresas portuguesas, fomentando os investimentos e as exportações para a CPLP Plataforma para o Crescimento Sustentável Relatório para o Crescimento Sustentável: uma visão pós-troika

“In an ever more globalized and complex world being able to receive guidance from a trusted advisor is more valuable and important than ever." About Vision and Values “In an ever more globalized and complex world being able to receive guidance from a trusted advisor is more valuable and important than ever. I believe that in such a professional relationship great expertise should be a given and the true value for clients is created when they receive a tailor-made consultation, personalized services and constant senior-level attention. Therefore, it is our vision to provide exactly that to our clients. Everything we do is led by the core values trust, cooperation and reliability.” Career Jaime started his career in 1988 at PwC and stayed with the firm until 2020. He was promoted to partner in 1999 and was the head of Porto tax department thereafter. In 2009 he became the head of tax practice in Portugal and Cabo Verde and furthermore assumed responsibility for Angola in 2014. In addition, he was in charge of the Tourism, Government and Public Sector practices and was a member of the Governance Board and the Board of Directors for almost twenty years. Education After having obtained a degree in Law from Universidade Católica (Porto) he pursued two post-graduation degrees in European Studies and Commercial Law at Universidade Católica (Lisbon) . Throughout his career, he enrolled in several executive management education programs at Nova (Lisbon), INSEAD (Fontainebleau) and IMD (Lausanne) . Community Engagement Jaime is as an executive board member for the initiatives “Forum para a Competitividade” and “Portugal XXI” . Furthermore, he teaches at several universities and he has a regular presence in the public media . Jaime published several tax-related works , participates in several public policy think-tanks and frequently speaks in courses and seminars about matters related to tax and investments in Portugal and abroad. For his work Jaime was recently awarded by the International Tax Review for Tax Controversy Leaders (2020) and Who’s Who Legal for Corporate Tax Experts (2019) .

Expertise Our services include planning, litigation and compliances . All segments aim to offer long term efficient, robust and resilient national and international tax solutions, provided by senior trusted advisors. Tax Management Design and implement efficient international and national tax strategies , along the entire tax spectrum of the value chain. Tax Controversy Successfully manage tax disputes , increasingly frequent and material, both at national and international levels. Private Clients Minimize the leakage to income, wealth and funds available for consumption and investment of individuals and their families. Tax Coordination Gain full control of the tax function , while reducing the relevant direct and indirect tax compliance costs.

Go Back Awards and Nominations Tax Controversy Leaders, World Tax, Highly Regarded, 2020 - 2021, Portugal - International Tax Review ​ Tax Controversy Leaders, Portugal - International Tax Review - 2020 ​ ​ WWL, Consulting Experts, Financial Advisory and Valuation, Corporate Tax Expert -Who's Who Legal - 2019 ​ WWL, Corporate Tax, Experts - Who's Who Legal – 2019 WWL, Consulting Experts, Corporate Tax Expert - Who's Who Legal - 2018 Tax Controversy Leaders, 8th edition, Portugal - International Tax Review – 2018 ​ Annual Advisors 2018 - Worldwide financial advisor awards magazine – 2018 Tax Controversy Leaders, 7th edition, Portugal - International Tax Review – 2017 WWL, Corporate Tax 2016, Expert Witness, Who's Who Legal – 2016 WWL, Consulting Experts 2016, Transactional services - Due Diligence Accountants - Who's Who Legal - 2016 Tax Controversy Leaders, 6th edition, Portugal - International Tax Review - 2016 Tax Controversy Leaders, 5th edition, Portugal - International Tax Review – 2015 Tax Controversy Leaders, 4th edition, Portugal - International Tax Review – 2014 Tax Controversy Leaders, 3rd edition, Portugal - International Tax Review – 2013 Who's who of professionals - Who's Who – 2011 ​ ​ Lead teams who received the following awards and nominations: ​ African Tax Firm of the Year - Winner Team - International Tax Review – 2019 ​ Transfer Pricing Firm of the Year (Portugal) – Winner Team - International Tax Review – 2019 ​ Transfer Pricing Firm of the Year (Portugal) - Short listed team - International Tax Review 2012 – 2018 ​ Transfer Pricing Firm of the Year (Portugal) – Winner Team - International Tax Review - 2007 - 2011

Tax Management Tax Controversy Tax Coordination Private Clients Sound tax compliance services to avoid the tax mine field while gaining a competitive advantage. Tax compliance leads to very relevant direct and indirect costs and cashouts, including avoidable penalties and distracts professionals, entrepreneurs, corporations, groups and families from their core activities. As a result, they all need sound tax support , in Portugal and abroad, for timely and efficient fulfilment of all their tax compliance duties, including tax procedures routines and filings, with tax benefits and incentives maximization , transfer pricing files and CbCR, VAT reimbursement , tax credits effectiveness and tax disruption by maximizing the use of tax digital technology. Tax Coordination Areas Tax Coordination Areas Insourced or outsourced tax management; ​ Tax assistance retainers also outsource or insourced; ​ Regular or ad hoc reviews to tax procedures , routines and returns; ​ Audit and validation of tax matters; ​ Identification, qualification, quantification and resolution of risks and liabilities ; ​ Negations and request of tax benefits, subsidies and other incentives and its prior identification and quantification​ ​ Evaluation, review and quantification of management decisions and of operational, financial, investment and services activities; ​ Exchange of information and horizontal monitoring ; ​ Deferred tax analysis and quantification , as well as those of uncertain tax positions, namely for negotiation, accounting and statutory purposes, including Fin 48; ​ Monitoring of tax attributes.

Publications Arbitration Universities Projects Media In English DAC6: From Brussels with love. Tax Controversy Leaders, World Tax, International Tax Review, London, p.195 (2020) Fleet Europe Taxation Guide, Update to car taxation, Portuguese Chapter (Coord.), PwC, Fleet Europe, Belgium (annual editions from 2012 to 2020) ​ Worldwide tax summaries, Corporate taxes, Portuguese Chapter (Coord.), PwC (annual editions from 2010 to 2018) ​ Resolving international tax disputes, in The Portuguese Tax Arbitration Regime, Coord. Nuno Villa-Lobos e Tânia Carvalhais Pereira, Almedina, Coimbra, p. 355, with C. David Swenson and Crystal A. Thorpe (2015) ​ International transfer pricing, Portuguese Chapter (Coord.), PwC (annual editions from 2010 to 2014) ​ Portugal: Developments and trends in tax controversy and tax dispute resolution, Tax Controversy Leaders, 3rd edition, Euromoney, International Tax Review, London, p.158 (2013) ​ The determination of corporate taxable income in the EU member states, Portuguese Chapter, Kluwer Law International and PricetwaterhouseCoopers AG, The Netherlands (2007) Plataformas Digitais - Novos modelos de negócio, novos desafios tributários, V Congresso de Direito Fiscal, Coord. de Glória Teixeira, Vida Económica, Porto, with Sónia Fernandes Martins (2019) ​ As incongruências da tributação em Adicional ao Imposto Municipal sobre Imóveis, Cadernos de Justiça Tributária, 19, Jan. / Mar. 2018, CEJUR Minho, p. 25, with Sónia Fernandes Martins (2018) ​ Coletânea de Legislação Fiscal e Aduaneira, 2015, Angola, 2 vol., PwC, with Sérgio Vasques, Texto Editores, Lisboa (2015) ​ IRC, Notas Práticas, Porto Editora, Maia, with Rosa Branca Areias (2014) ​ Coletânea de Legislação Fiscal, Moçambique, with Sérgio Vasques, Catarina Gonçalves and Inês Barbosa Cunha, PwC, Lisboa (2014) ​ Uma reforma do IRC para uma década, Revista Portuguesa de Contabilidade, Vol III, nr. 10, 2013 Ginocar Produções, Lda., with Rosa Areias (2013) ​ Será possível deixar de diferir os ganhos e perdas na fusão e na cisão de sociedades? (a procura do facto tributário), III Congresso de Direito Fiscal, Glória Teixeira (Coord.), Vida Económica, Porto, p.187 (2013) ​ Alterações do modelo de negócio e os estabelecimentos estáveis, in Cadernos de Preços de Transferência 2013, João Taborda da Gama (Coord.), Almedina, p.127, with Leendert Verschoor (2013) ​ Os preços de transferência e a relevância dos dealings entre partes da empresa, II Congresso de Direito Fiscal, Glória Teixeira and Ary Ferreira da Cunha (Coord.), Vida Económica, Porto, p.61 (2012) ​ Da (ir)relevância da "fat capitalization" de uma "sociedade instrumental", in Estudos em Memória do Prof. Doutor J. L. Saldanha Sanches, Volume IV, Direito Fiscal: Tributação do Consumo e do Património, Fiscalidade Ambiental e Tributação do Rendimento, Coimbra Editora, Grupo Wolters Kluwer Coimbra, p. 783 (2011) ​ As normas anti-abuso e a tributação efectiva dos dividendos, I Congresso de Direito Fiscal, Glória Teixeira and Ary Ferreira da Cunha (Coord.), Vida Económica, Porto, p. 111 (2011) ​ Anotação ao "Acórdão Epson" (Imposto sobre Sucessões e Doações Cobrado por Avença) e Directiva "Sociedades Mãe-Filias sobre Dividendos, in Jurisprudência Fiscal Anotada, Supremo Tribunal Administrativo, Almedina, Coimbra, p.72 (2001) ​ Imposto sucessório por avença, Fisco, nr.s 72/73, Agosto / Setembro 95, Ano VII, Lex, Lisboa, p. 3 (1995) ​ Amortização parcial de acções, Fisco, nr. 46, Lex, Lisboa (1991) ​ In Portuguese