{ "id": 196, "link": "https://outofthebox.pt/asset-share-deal/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira (RPBA’s Partner) and Lisete Santos Rodrigues (RPBA’s Associate) for the Portuguese blog "Out of the box" on the tax impact on the acquisition of a real estate investment, and analysis of scenarios of asset deal or share deal.", "text": "In this article (in Portuguese), Ana Rita Pereira and Lisete Santos Rodrigues, who are responsible for real estate legal matters, analyse the fiscal impact, under the terms of Property Transfer Tax and Stamp Tax, on the direct acquisition of a property (asset deal) versus the acquisition of the company that owns the property (share deal). To read the article on the blog click here.", "data": "19-12-2022" }, { "id": 195, "link": "https://www.leadersleague.com/en/rankings/tax-law-corporate-tax-ranking-2023-law-firm-portugal", "link2": "https://eco.sapo.pt/2022/11/09/ha-novo-ranking-das-melhores-firmas-de-advogados/", "image": "data/news/Leaders_League_2023", "title": "RPBA, as a law firm, Ricardo da Palma Borges and Ana Rita Pereira, individually, were distinguished as "Highly Recommended" in the 2023 edition of the Leaders League, for the "Corporate Tax" practice area.", "text": "In the 2023 edition of the Leaders League directory, in the "Corporate Tax" practice area, RPBA as a law firm, and its partners Ricardo da Palma Borges and Ana Rita Pereira were mentioned as “Highly Recommended”. See the full list here. See, also, Advocatus’ article on this ranking here.", "data": "30-11-2022" }, { "id": 194, "link": "https://www.bestlawyers.com/article/the-2023-best-lawyers-in-portugal/4870", "link2": "", "image": "data/news/Best_Lawyers-RPBA-LFOTY2023", "title": "RPBA was distinguished by Best Lawyers directory as “Law Firm of the Year” in the “Tax Law” category and Ricardo da Palma Borges, Ana Isabel Correia and Ana Rita Pereira were included in the list of best lawyers in the same category.", "text": "RPBA, as a firm, was recognized by its peers as “Law Firm of the Year” in the “Tax Law” category in the 2023 edition of Best Lawyers directory. Ricardo da Palma Borges (RPBA’s Managing Partner), Ana Isabel Correia and Ana Rita Pereira (RPBA’s Partners) were ranked as top lawyers under the "Tax Law" practice area in the 2023 edition of Best Lawyers directory for Portugal. The rankings of 2023 may be found here.", "data": "17-11-2022" }, { "id": 193, "link": "data/news/revafp_ano_iv_n1.pdf", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo Palma Borges, Ana Isabel Correia and Carlos Alcântara Neves wrote an article for the Electronic Journal of Taxation of the Portuguese Tax Association (Revista Electrónica de Fiscalidade da Associação Fiscal Portuguesa).", "text": "Ricardo Palma Borges, Ana Isabel Correia and Carlos Alcântara Neves are the authors of an article, in English language, on “Taxation of Capital Gains Derived from the Alienation of Shares: The Issue of the Qualification of Shares as Immovable Property under the Mozambique and Italy Double Taxation Convention". The article is published in the Electronic Journal of Taxation of the Portuguese Tax Association, Year IV, No. 1 (2022) and is available here.", "data": "08-11-2022" }, { "id": 192, "link": "https://eco.sapo.pt/2022/11/02/concentra-compra-historica-marca-de-jogos-majora-antes-do-natal/", "link2": "", "image": "data/news/Concentra_logo", "title": "RPBA advised the company Concentra on the purchase of the historic gaming brand Majora.", "text": "RPBA provided legal advice to Concentra in the acquisition of 100% of Majora's share capital to The Edge Group. This transaction involved the partner Ana Rita Pereira, who supported the acquisition process. Click here to read the full story (in Portuguese).", "data": "02-11-2022" }, { "id": 191, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#lawyers", "link2": "", "image": "data/news/ITR_World_Tax_logo", "title": "RPBA, as a firm, and its partners, individually, were the subject of several recognitions in the 2023 edition of the World Tax guide, from the International Tax Review.", "text": "In the individual nominations (tab “Practitioners”), Ricardo da Palma Borges (RPBA’s managing partner) was highlighted in the “Tax Controversy” practice area of World Tax guide, as WT - Highly Regarded and as EG Tax Leading Advisor, Ana Rita Pereira (RPBA’s partner) was highlighted in the same practice area as WT - Highly Regarded and Ana Isabel Correia (RPBA’s partner) was also highlighted in the "Tax Controversy" practice area as well as in the "General Corporate Tax" practice area as WT - Highly Regarded. RPBA, as a firm (tab “Rankings”), was ranked in "Tier 1" in the "Private Client" practice area (since 2022) and was distinguished in “Tier 2” in the rankings of “General Corporate Tax”, “Tax Controversy” and “Indirect Tax” in World Tax guide. The individual and firm rankings of the World Tax guide can be viewed here (in the “Practitioners” and “Rankings” sections, respectively).", "data": "01-09-2022" }, { "id": 190, "link": "https://assets.euromoneydigital.com/33/3a/86f1958b48b1b9449c4092ccbfc6/tax-2022.pdf", "link2": "", "image": "data/news/ExpertGuides_2022", "title": "Ricardo da Palma Borges has been recognised in the “Tax” edition of the Expert Guides 2022, which annually identifies the best tax lawyers in each country.", "text": "RPBA’s managing partner had already been included in this directory in previous years. This year's distinction may be found here (page 44).", "data": "19-07-2022" }, { "id": 189, "link": "https://chambers.com/legal-rankings/private-wealth-law-portugal-21:2633:174:1", "link2": "", "image": "data/news/Chambers_HNW_2022", "title": "Ricardo da Palma Borges was, once again, distinguished in Private Wealth Law by Chambers and Partners.", "text": "Ricardo da Palma Borges was highlighted in Band 2 in the "Private Wealth Law" practice area in the 2022 edition of the of the High Net Worth (HNW) guide. RPBA’s managing partner had already been distinguished in the 2021, 2020, 2019 and 2018 editions of this guide. This distinction reinforces the position of RPBA’s managing partner in the national and international tax fields, with noteworthy feedback of clients and peers who refer to him as: “One of the most reputable tax attorneys”, "He is a very creative, very good lawyer and is highly recognised in Portugal”, “He counsels high net worth clients on the full suite of tax issues", among other differentiating testimonies of his work as a tax lawyer. This award may be found here.", "data": "18-07-2022" }, { "id": 188, "link": "https://outofthebox.pt/irs-e-afectacao-de-imoveis-a-actividade-empresarial/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira (RPBA’s Partner) and Lisete Santos Rodrigues (RPBA’s Associate) for the Portuguese blog "Out of the box" on allocation of real estate to business activity in personal income tax (IRS).", "text": "In this new article (in Portuguese), Ana Rita Pereira and Lisete Santos Rodrigues, who are responsible for real estate legal matters, analyse the allocation of real estate to business activity, the dislocation and/or sale of these properties, and the correspondent tax regime in IRS. To read the article on the blog click here.", "data": "16-05-2022" }, { "id": 187, "link": "https://www.caad.org.pt/publicacoes/revistas", "link2": "", "image": "data/news/CAAD-RAT_12", "title": "Lisete Santos Rodrigues and Marta Carmo comment on the CAAD's decision 245/2015 on French life insurance and qualification under the Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime.", "text": "Lisete Santos Rodrigues (RPBA’s Associate), and Marta Carmo (Lawyer and former member of the RPBA) wrote an article for CAAD's Arbitration Magazine entitled "French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD's (Administrative Arbitral Centre) arbitral decision n.º 245/2015”. The article is published in issue no. 12, July 2021, pp. 21-27 and is available on CAAD’s website.", "data": "02-05-2022" }, { "id": 186, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA maintained its position in Band 2 in the 2022 edition of Legal 500 directory.", "text": "In the 2022 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA was ranked in Band 2, maintaining the same position as in the previous editions of 2021, 2020, 2019 and 2018. RPBA was highlighted as “a highly specialised boutique law firm' focused on contentious and non-contentious tax matters”. The RPBA partners were also highlighted in this edition of the directory, having been described as: Ricardo Palma Borges (RPBA’s Managing Partner) specialises in tax planning and consulting in the context of corporate restructurings, and investments, Ana Isabel Correia has a strong track record in tax judicial claims and arbitration involving corporate income tax, international taxation and VAT and Ana Rita Perreira is singled out for her experience in real estate transactions and wealth planning. Carlos Alcântara Neves was also mentioned by the directory. This year’s ranking may be found here.", "data": "11-04-2022" }, { "id": 185, "link": "" "link2": "", "image": "data/news/utmost_international_logo", "title": "Ricardo da Palma Borges was invited by Utmost International to write an article on the European Commission's 'Unshell' Proposal and its relationship with Unit-Linked Life Insurance Policies.", "text": "RPBA’s managing partner teamed up with Utmost International to write on an article on the tax consequences of the “Unshell” directive and how it could be a boost to Unit-Linked Life Insurance Policies. The article was published in the magazine by FEIFA: The Federation of European Independent Financial Advisers, named THE TRADE PRESS, Issue No. 143, April 2022, p. 12, available for FEIFA members.", "data": "04-04-2022" }, { "id": 184, "link": "https://chambers.com/department/ricardo-da-palma-borges-associados-tax-europe-7:49:174:1:199215", "link2": "", "image": "data/news/Chambers_2022_RPB", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2022 directory.", "text": "In the 2022 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our managing partner Ricardo da Palma Borges was classified in Band 1, maintaining the same position as last year. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "17-03-2022" }, { "id": 183, "link": "https://outofthebox.pt/participacoes-em-sociedades-imobiliarias-e-imt/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on transfer of shares in real estate companies and the assessment of PTT.", "text": "In this new article (in Portuguese) for the said real estate blog, Ana Rita Pereira clarifies in which situations the transfer of shares in a company that holds real estate is subject to the Property Transfer Tax. To read this post click here.", "data": "28-02-2022" }, { "id": 182, "link": "https://www.leadersleague.com/en/rankings/tax-law-corporate-tax-ranking-2022-law-firm-portugal", "link2": "", "image": "data/news/Leaders_League_2022", "title": "RPBA and Ricardo da Palma Borges were distinguished as "Excellent" in the 2022 edition of the Leaders League for the "Corporate Tax" practice area.", "text": "In the 2022 edition of the Leaders League directory, in the "Corporate Tax" practice area, RPBA as a firm and our managing partner Ricardo da Palma Borges were mentioned as “Excellent”. See the full list here.", "data": "25-11-2021" }, { "id": 181, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?&rec_id=40142&rec_type=M&firm_id=53314&country=PT&md5_id=AD8702FD857AD8B1953A3E39B748C8FB", "link2": "", "image": "data/news/Best Lawyers_-_RPB,_AIC_e_ARP", "title": "Ricardo da Palma Borges, Ana Isabel Correia and Ana Rita Pereira have been ranked as top lawyers in Best Lawyers.", "text": "Ricardo da Palma Borges (RPBA’s Managing Partner), Ana Isabel Correia and Ana Rita Pereira (RPBA’s Partners) were ranked as top lawyers under the "Tax Law" practice area in the 2022 edition of Best Lawyers directory for Portugal. RPBA’s Managing Partner has been praised by the same directory as a top lawyer in the "Tax Law" practice area and in the subcategory of "Tax Planning" since the inaugural edition in 2010, Ana Isabel Correia has also been recognised as a top lawyer in the "Tax Law" practice area since 2019 and Ana Rita Pereira was distinguished for the first time under the "Tax Law" practice area in this year's edition. The rankings of 2022 may be found here.", "data": "18-11-2021 }, { "id": 180, "link": "https://outofthebox.pt/iva-reabilitacao-urbana/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the reduced VAT rate on urban rehabilitation works.", "text": "In this new article (in Portuguese) for the said real estate blog, Ana Rita Pereira analyses “verba 2.23, lista I”, of the VAT Code, that allows to benefit from a reduced VAT rate of 6% on urban rehabilitation works, provided that certain requirements are fulfilled, establishing a comparison with “verba 2.27”. To read this post click here.", "data": "15-11-2021" }, { "id": 179, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#lawyers", "link2": "https://www.worldtransferpricing.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/215#rankings", "image": "data/news/World_Tax_World_TP_and_ITR_Awards_2022", "title": "RPBA, as a firm, and its partners, individually, were the subject object of several recognitions in the 2022 edition of the World Tax and World Transfer Pricing guides, produced by the International Tax Review.", "text": "In the individual nominations, Ricardo da Palma Borges (RPBA’s managing partner) was highlighted in the “Tax Controversy” practice area of World Tax guide, as WT - Highly Regarded and as EG Tax Leading Advisor, Ana Rita Pereira (RPBA’s partner) was highlighted in the same practice area as WT - Highly Regarded and Ana Isabel Correia (RPBA’s partner) was also highlighted in the "Tax Controversy" practice area as well as in the "General Corporate Tax" practice area as WT - Highly Regarded. RPBA, as a firm, ascended to "Tier 1" in the "Private Client" practice area and was distinguished in “Tier 2” in the rankings of “General Corporate Tax”, “Tax Controversy” and “Indirect Tax” in World Tax guide. RPBA was also distinguished in “Tier 3” in the ranking “Transfer Pricing”, in the World Transfer Pricing guide. The individual and firm rankings of the World Tax guide can be viewed here (in the “Rankings” and “Practitioners” sections) and the ranking of the World Transfer Pricing guide can be consulted in this link.", "data": "29-09-2021" }, { "id": 178, "link": "https://chambers.com/lawyer/ricardo-da-palma-borges-high-net-worth-21:527858", "link2": "", "image": "data/news/Chambers_HNW_2021_RPB", "title": "Ricardo da Palma Borges has been recognized in Private Wealth Law by Chambers and Partners.", "text": "Ricardo da Palma Borges was highlighted in Band 2 in the "Private Wealth Law" practice area in the 2021 edition of the of the High Net Worth (HNW) guide. RPBA’s managing partner had already been distinguished in the 2020, 2019 and 2018 editions of this guide. This annual guide from Chambers and Partners is dedicated exclusively to the International Private Wealth Law practice area. This distinction reinforces the position of RPBA’s managing partner in the national and international tax fields, with noteworthy feedback of clients and peers who refer to him as: “the best tax lawyer of his generation”, “On taxation, he is fantastic. If I have a conflict, he is one of the guys that I recommend”, “He is not afraid of giving clients real practical advice and talking through the real implications. He gives his actual opinion”, among other differentiating testimonies of his work as a tax lawyer. This award may be found here.", "data": "23-07-2021" }, { "id": 177, "link": "https://outofthebox.pt/tributacao-das-mais-valias-na-venda-de-imoveis-ii/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the taxation of capital gains of non-residents derived from the sale of real estate (Part II).", "text": "In the second part of this article (in Portuguese) for the Portuguese real estate blog, Ana Rita Pereira reflects on the recent case-law developments on the taxation of real estate capital gains of non-residents, in the context of Personal Income Tax (“IRS”). To read this post click here.", "data": "07-06-2021" }, { "id": 176, "link": "https://whoswholegal.com/market-insight-tool?sortby=1§or=9607&practicearea=451", "link2": "", "image": "data/news/WWL_Iberia_2021_-_Corporate_Tax", "title": "Ricardo da Palma Borges, RPBA’s Managing Partner, was recognised by the 2021 edition of the ranking Who's Who Legal Iberia - Corporate Tax.", "text": "Ricardo da Palma Borges was recognised as “National Leader” in the “Corporate Tax” practice area of the 2021 edition of the ranking Who's Who Legal Iberia. RPBA’s Managing Partner is singled out as a “superb tax lawyer” by his peers who highlight his broad expertise spanning the full gamut of contentious and non-contentious issues. The full rankings of 2021 may be found at this link.", "data": "24-05-2021" }, { "id": 175, "link": "www.nonhabitualtaxresident.com", "link2": "www.familyofficeportugal.com", "image": "data/news/NHTR_and_FO", "title": "RPBA restructured its microsites to offer better navigation and accessibility to its Clients and visitors.", "text": "RPBA’s microsites regarding the Non-habitual Tax Resident Regime and Family Office practice areas have been restructured and are online at: www.nonhabitualtaxresident.com and www.familyofficeportugal.com. They feature a new design, easy and intuitive user-centered navigation and vertical scroll menus. They are optimized for all mobile devices, allowing their consultation from any smartphone, computer or tablet. The main objective of this restructuring is that access to our content is more intuitive, faster and simpler, for all our Clients and visitors, at any time and place. We wish you a great browsing through our microsites!", "data": "08-04-2021" }, { "id": 174, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_2021_RPB", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2021 directory.", "text": "In the 2021 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our managing partner Ricardo da Palma Borges has reached a position in Band 1. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "23-03-2021" }, { "id": 173, "link": "https://outofthebox.pt/taxa-reduzida-de-iva-em-habitacao/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the reduced VAT rate on housing improvement contracts.", "text": "In this new article (in Portuguese) for the said real estate blog, Ana Rita Pereira analyses “verba 2.27, lista I”, of the VAT Code, that allows to benefit from a reduced VAT rate of 6% on improvement contracts related to residential properties. To read this post click here.", "data": "15-03-2021" }, { "id": 172, "link": "https://whoswholegal.com/analysis/iberia-2021--private-client-", "link2": "", "image": "data/news/WWL_Iberia_2021_-_Private_Client", "title": "Ricardo da Palma Borges, RPBA’s Managing Partner, was recognised by the 2021 edition of the ranking Who's Who Legal Iberia - Private Client.", "text": "Ricardo da Palma Borges was recognised as “National Leader” in the “Private Client” practice area of the 2021 edition of the ranking Who's Who Legal Iberia. RPBA’s Managing Partner is singled out as “a truly inspirational lawyer and an excellent tax practitioner” by his peers. The full rankings of 2021 may be found at this link.", "data": "15-12-2020" }, { "id": 171, "link": "https://www.leadersleague.com/en/rankings/tax-law-corporate-tax-ranking-2022-law-firm-portugal", "link2": "", "image": "data/news/Leaders_League_2021", "title": "RPBA was distinguished as “Excellent” in the 2021 edition of Leaders League for Corporate Tax.", "text": "RPBA was recognized in the 2021 edition of Leaders League ranking among the best law firms in Portugal for Corporate Tax, being mentioned as “Excellent”. This directory distinguishes the “Leading lawyers”, the “Excellent”, the “Highly Recommended” and the “Recomended” ones, in order of relevance and notoriety. The nomination is made through questionnaires sent to peers and clients and, also, to other external entities of each jurisdiction. See the full list here.", "data": "15-12-2020" }, { "id": 170, "link": "https://whoswholegal.com/ricardo-da-palma-borges", "link2": "", "image": "data/news/WWL_-_Corporate_Tax", "title": "Ricardo da Palma Borges recognised by Who’s Who Legal: Corporate Tax 2020", "text": "Ricardo da Palma Borges has been ranked in the Advisory subspecialty of the 2020 edition of the Who's Who Legal directory of Corporate Tax Lawyers. In 2019, 2018, 2017, 2016 and 2013, RPBA’s managing partner had already been included in this directory. This award may be found here.", "data": "03-12-2020" }, { "id": 169, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers_-_RPB_e_AIC", "title": "Ricardo da Palma Borges and Ana Isabel Correia have been ranked as top lawyers in Best Lawyers.", "text": "Ricardo da Palma Borges (RPBA’s Managing Partner) and Ana Isabel Correia (RPBA’s Principal Associate) were ranked as top lawyers under the "Tax Law" practice area in the 2021 edition of Best Lawyers directory for Portugal. RPBA’s Managing Partner has been praised by the same directory as a top lawyer in the "Tax Law" practice area and in the subcategory of "Tax Planning" since the inaugural edition in 2010 and RPBA’s Principal Associate has also been recognised as a top lawyer in the "Tax Law" practice area since 2019. The rankings of 2021 may be found here.", "data": "25-11-2020" }, { "id": 168, "link": "data/news/Unit_Linked_Life_Insurance_Policies_-_An_alternative_for_Brazilian_residents_moving_to_Portugal.pdf", "link2": "", "image": "data/news/Unit_Linked_Life_Insurance_Policies", "title": "Ricardo da Palma Borges was invited by Utmost International to write an article on Unit Linked Life Insurance Policies: An alternative for Brazilian residents moving to Portugal.", "text": "RPBA’s managing partner teamed up with Utmost International to work on an article discussing the issues and topics that Brazilian high-net-worth individuals might consider as part of a move to Portugal. Read the full article here.", "data": "03-11-2020" }, { "id": 167, "link": "https://outofthebox.pt/fiscalidade-fundos-imobiliario/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the taxation of non-residents in real estate investment vehicles (Part II).", "text": "In the second and final part of this article (in Portuguese) for the Portuguese real estate blog, Ana Rita Pereira analyses the taxation of capital gains arising from redemption, liquidation and sale. To read this post click here.", "data": "15-10-2020" }, { "id": 166, "link": "https://chambers.com/legal-rankings/private-wealth-law-portugal-21:2633:174:1", "link2": "", "image": "data/news/Chambers_HNW_2020", "title": "Ricardo da Palma Borges has been recognized in Private Wealth Law by Chambers and Partners.", "text": "Ricardo da Palma Borges was highlighted in Band 2 in the "Private Wealth Law" practice area in the 2020 edition of the of the High Net Worth (HNW) guide. RPBA’s managing partner had already been distinguished in the 2019 and 2018 editions of this guide. This annual guide from Chambers and Partners is dedicated exclusively to the International Private Wealth Law practice area. This distinction reinforces the position of RPBA’s managing partner in the national and international tax fields, with noteworthy feedback of clients and peers who refer to him as: “a fantastic tax lawyer”, “a driver on the market and is very well known; he's a good guy”, “a well-known tax practitioner and an expert on the Non-Habitual Resident Regime”, among other differentiating testimonies of his work as a tax lawyer. The full list may be found here (please see under the tab "Ranked Lawyers").", "data": "21-07-2020" }, { "id": 165, "link": "https://execed.iscte-iul.pt/advanced-program-em-investimentos-imobiliarios", "link2": "", "image": "data/news/ISCTE_Investimentos_Imobiliarios", "title": "Ana Rita Pereira is a lecturer in the Post-graduation Course on Real Estate Investments.", "text": "Ana Rita Pereira, RPBA’s Salary Partner, was once again invited as a lecturer on the "Real Estate Taxation" subject matter in the 2nd edition of the Postgraduate Course on Real Estate Investments at INDEG-ISCTE Business School. The course will last 140 hours in after labour time schedule, from October 2020 to March 2021, and correspondent registrations are ongoing. For more information on this course, click here.", "data": "17-06-2020" }, { "id": 164, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA maintained its position in Band 2 in the 2020 edition of Legal 500 directory.", "text": "In the 2020 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA was ranked in Band 2, maintaining the same position of the 2019 and 2018 previous editions. RPBA was also praised by the 2017, 2016, 2015, 2014 and 2013 editions of the Legal 500 directory and it was then classified in Band 3 in the “Tax” practice área. The 2020 ranking may be found here.", "data": "20-04-2020" }, { "id": 163, "link": "https://outofthebox.pt/a-tributacao-de-nao-residentes-nos-veiculos-de-investimento-imobiliario/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the taxation of non-residents in real estate investment vehicles.", "text": "In this new article (in Portuguese) for the said real estate blog, Ana Rita Pereira analyses the specific taxation of income distributed by collective investment vehicles to the non-resident investor. To read this post click here.", "data": "17-04-2020" }, { "id": 162, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_2020", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2020 directory.", "text": "In the 2020 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our managing partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "12-03-2020" }, { "id": 161, "link": "https://fundspeople.com/pt/opiniao/legislacao-num-minuto-tributacao-dos-rendimentos-dos-participantes-residentes-nao-habituais-em-fundos-de-investimento-estrangeiros/", "link2": "", "image": "data/news/FundsPeople_logo", "title": "Ricardo da Palma Borges, RPBA’s Managing Partner and and Carlos Alcântara Neves, RPBA’s Jurist, participated in the FundsPeople section “Legislação num Minuto”.", "text": "Ricardo da Palma Borges and Carlos Alcântara Neves commented the income taxation of non-habitual residents on foreign investment funds. See this article here (Language: Portuguese).", "data": "15-01-2020" }, { "id": 160, "link": "https://www.jornaldenegocios.pt/opiniao/colunistas/detalhe/madeira-fiscalidade-e-selectividade?ref=HP_DestaquesOpiniao3Noticias1", "link2": "", "image": "data/news/Negocios_logo", "title": "Ricardo da Palma Borges, RPBA’s Managing Partner and Ana Isabel Correia, RPBA’s Principal Associate, addressed in an article on the Portuguese newspaper “Jornal de Negócios” the subject of the Madeira Free Zone (MFZ) tax incentives.", "text": "The RPBA lawyers commented on the inquiry by the European Commission about the tax incentives of Corporate Income Tax reduction on the Madeira Free Zone (MFZ). See this article here.", "data": "08-01-2020" }, { "id": 159, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers-Lawyer_of_the_Year_2020_AIC", "title": "Ana Isabel Correia, RPBA’s Principal Associate, was named Lawyer of the year in Tax Law of the 2020’s edition of Best Lawyers and RPBA received the “Law Firm of the Year” award in the same category.", "text": "Ana Isabel Correia was voted by her peers Lawyer of the year in the Tax Law category of the 10th edition of Best Lawyers in Portugal. RPBA received the “Law Firm of the Year” award in the same category. Finally, RPBA’s Managing Partner Ricardo da Palma Borges has also been recognised in the same category, as it has happened since 2010. You can find the Best Lawyers in Portugal 2020’s edition here.", "data": "12-12-2019" }, { "id": 158, "link": "https://outofthebox.pt/tributacao-das-mais-valias-na-venda-de-imoveis/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box” on the taxation of capital gains derived from the sale of real estate.", "text": "In this new article (in Portuguese) for the said real estate blog, Ana Rita Pereira analyzes, with practical examples, the different taxation regimes of capital gains derived from the sale of real estate located in Portugal. To read this post click here.", "data": "21-10-2019" }, { "id": 157, "link": "https://www.worldtransferpricing.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/215#rankings", "link2": "", "image": "data/news/World-TP_2020_RPBA", "title": "Once again, RPBA was highlighted in World Transfer Pricing 2020 charts.", "text": "World Transfer Pricing rates transfer pricing services, giving tax executives a clear analysis of this advice market. RPBA was classified under “Tier 3” on this field in the 2020’s edition. Check the ranking here.", "data": "02-10-2019" }, { "id": 156, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#rankings", "link2": "", "image": "data/news/World-Tax_2020_RPB-ARP", "title": "In 2020 year’s edition of ITR World Tax RPBA and its partners received multiple acknowledgements.", "text": "In the corporate ranking RPBA managed to obtain “Tier 2” in General Corporate Tax and Tax Controversy. Meanwhile, in the practitioners field, Ricardo da Palma Borges (Managing Partner) and Ana Rita Pereira (Salary Partner) were highly regarded. Both rankings are available here.", "data": "29-09-2019" }, { "id": 155, "link": "https://www.leadersleague.com/en/rankings/tax-law-corporate-tax-ranking-2022-law-firm-portugal", "link2": "", "image": "data/news/Leaders_League_2019", "title": "RPBA was highly recommended by Leaders League specialists.", "text": "On the 2019’s Corporate Tax tier Leaders League considered RPBA as a "Highly Recommended law firm". The ranking can be found here.", "data": "26-09-2019" }, { "id": 154, "link": "https://chambers.com/lawyer/ricardo-da-palma-borges-high-net-worth-21:527858", "link2": "", "image": "data/news/Chambers_HNW_2019", "title": "Ricardo da Palma Borges was highlighted in this year's edition of Chambers and Partners as a top lawyer on Private Wealth Law.", "text": "RPBA's Managing Partner accomplished "Band 2" on the European ranking of 2019. Rankings and comments can be found here.", "data": "16-09-2019" }, { "id": 153, "link": "https://outofthebox.pt/adicional-ao-imi-parte-2-imoveis-detidos-por-fundos-de-investimento-e-sociedades-imobiliarias-e-afectos-as-respectivas-actividades-economicas/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box" on the Additional to the Property Ownership Tax (“IMI”) (Part II).", "text": "In the second and final part of this article (in Portuguese) for the Portuguese real estate blog, Ana Rita Pereira analyses the case of properties held by investment funds and real estate companies and allocated to the respective economic activities. To read this post click here.", "data": "27-05-2019" }, { "id": 152, "link": "https://expresso.pt/economia/2019-05-18-Novas-regras-fiscais-complicam-gestao--de-fortunas-familiares", "link2": "", "image": "data/news/Expresso_Economia_logo", "title": "Ricardo da Palma Borges, Managing Partner of RPBA, addressed to the Portuguese weekly newspaper Expresso the subject of the new anti-avoidance tax rules of the European Union.", "text": "The RPBA lawyer addressed the implications of the new rules for holding companies, asset management vehicles and non-habitual residents, as well as the need, and difficulty, of comparing the foreign tax actually paid and the Portuguese tax which would be due if the foreign entity was based in Portugal. This article can be read here.", "data": "23-05-2019" }, { "id": 151, "link": "", "link2": "", "image": "data/news/Ann-sofie_Verresen", "title": "Ann-sofie Gilberte Maurits Verresen, a Belgian national who grew up in the South of Portugal joined RPBA on May 15th, 2019, for a two-month internship.", "text": "She is currently completing her dual undergraduate degree in Business Administration and Laws at IE University in Spain. During the internship she will complete a wide variety of business, marketing and legal tasks allowing her to expand her understanding of what it means to work in a boutique tax law firm. Ann-sofie will broaden her knowledge of the Portuguese tax system, in general, and of the ´Portuguese Non-Habitual Tax Resident Regime´, in particular.", "data": "17-05-2019" }, { "id": 150, "link": "https://www.afp.pt/content/revista_fiscalidade/ano_1/2019/1/revafp_ano_i_n1_o_artigo_47._da_cdfue_na_jurisprudencia_do_tjue_em_materia_tributaria_marta_carmo.pdf", "link2": "", "image": "data/news/Marta_Carmo", "title": "Marta Carmo has published on the 1st edition of Tax Electronic Magazine of the Portuguese Tax Association.", "text": "Marta Carmo, associate lawyer at RPBA, took part in the first edition of the Tax Electronic Magazine from Portuguese Tax Association with a review on the Court of Justice of the Eurpean Union case-law on tax matters concerning article 47 of the Charter of Fundamental Rights of the European Union. You can download a PDF version of this article here.", "data": "09-05-2019" }, { "id": 149, "link1": "https://www.cidp.pt/curso/iii-curso-de-posgraduacao-em-direito-da-insolvencia-e-da-recuperacao-de-empresas/34", "link2": "https://www.cidp.pt/curso/iv-curso-de-posgraduacao-em-corporate-governance/42", "image": "data/news/Ana_Isabel_Correia", "title": "Ana Isabel Correia is a lecturer in the Post-Graduate Course on Insolvency Law.", "text": "Ana Isabel Correia, Principal Associate at RPBA, was once again invited as a lecturer on the "Tax Regime of Insolvency" subject matter at the Postgraduate Course on Insolvency Law. The course takes place at the Lisbon University School of Law, on Mondays, at 6:30 pm, from February to July. More information is available here. This RPBA lawyer also teaches the tax subject matter at the Postgraduate Course on Corporate Governance of the Lisbon University School of Law. More information is available here.", "data": "11-04-2019" }, { "id": 148, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_2019", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2019 directory.", "text": "In the 2019 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "09-05-2019" }, { "id": 147, "link": "https://whoswholegal.com/market-insight", "link2": "", "image": "data/news/WWL_-_Private_Client", "title": "Ricardo da Palma Borges recognised by Who’s Who Legal: Private Client 2018.", "text": "Ricardo da Palma Borges, RPBA’s Managing Partner, has been recognised as a top lawyer in the 2018's Private Client practice area by the Who’s Who Legal directory. This directory is a well-known partner of the International Bar Association and is specialized in research into top lawyers around the world. Please see the full ranking of 2018 by filling in a form.", "data": "07-03-2019" }, { "id": 146, "link": "https://outofthebox.pt/adicional-ao-imi-parte-1-incidencia-objectiva-e-o-caso-especifico-dos-terrenos-para-construcao/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ana Rita Pereira for the Portuguese blog "Out of the box" on the Additional to the Property Ownership Tax (“IMI”) (Part I).", "text": "In the first part of this article (in Portuguese) for the Portuguese real estate blog Ana Rita Pereira analyses the objective incidence of the Additional to IMI and the specific case of land for construction. To read this post click here.", "data": "06-03-2019" }, { "id": 145, "link": "https://www.worldtransferpricing.com/Jurisdiction/Portugal/Rankings/60#rankings", "link2": "", "image": "data/news/World-TP_2019", "title": "RPBA has been ranked under Tier 3 in the World Transfer Pricing 2019 directory.", "text": "RPBA has been ranked under Tier 3 in the World Transfer Pricing 2019 directory, assuring its reference position in this tax practice area. The ranking may be found here.", "data": "07-12-2018" }, { "id": 144, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers_2019", "title": "Ricardo da Palma Borges and Ana Isabel Correia have been ranked as top lawyers in Best Lawyers.", "text": "Ricardo da Palma Borges and Ana Isabel Correia have been ranked as a top lawyer in the 2019 edition of Best Lawyers directory for Portugal. The ranking under the "Tax Law" practice area can be found here.", "data": "26-11-2018" }, { "id": 143, "link": "https://outofthebox.pt/beneficios-fiscais-a-reabilitacao-urbana-irs/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the blog "Out of the Box" regarding the tax incentives on urban rehabilitation.", "text": "In this new article (in Portuguese) for the said real estate blog Ricardo da Palma Borges analyses the tax incentives under the Personal Income Tax (“IRS”). To read this post click here (in Portuguese).", "data": "07-11-2018" }, { "id": 142, "link": "https://www.internationaltaxreview.com/article/2a68vp2bhdes26rf127ls/portugal?supplementListId=99577", "link2": "", "image": "data/news/Woman-in-Tax_2018_ARP", "title": "Ana Rita Pereira, RPBA’s Salary Partner, was selected by International Tax Review in the 2018 edition of the “Women in Tax Leaders” guide.", "text": "The nominations for this guide, which is already in its 4th edition, are made by peers and clients, by the evaluation of the professionals' performance throughout the year. To view the complete list of the guide “Women in Tax Leaders” in Portugal, please click here.", "data": "05-11-2018" }, { "id": 141, "link": "https://www.onelife.com/events/", "link2": "", "image": "data/news/OneLife_Investment_Forum", "title": "Ricardo da Palma Borges participated in OneLife’s 11th Investment Forum 2018.", "text": "Ricardo da Palma Borges, RPBA’s managing partner, was a speaker on “Life insurance as a cross-border planning tool: focus on the French / Belgian market and Portuguese” at the OneLife’s Investment Forum which was held at the Brussels Kart Expo, in Belgium, on 18 October 2018. This Investment Forum is a networking event organised by OneLife for its business partners, namely investment managers and life insurance brokers. Click here to view more information about these events.", "data": "22-10-2018" }, { "id": 140, "link": "https://out-of-the-boxthinking.blogspot.com/2018/09/beneficios-fiscais-reabilitacao-urbana.html", "link2": "", "image": "data/news/OOTB_logo", "title": "Novo artigo de Ricardo da Palma Borges para o blog “Out of the Box” sobre os benefícios fiscais à reabilitação urbana.", "text": "Num novo artigo para o blog de imobiliário Ricardo da Palma Borges analisa os benefícios fiscais previstos em sede de Imposto Municipal sobre Imóveis, de Imposto Municipal sobre as Transmissões Onerosas de Imóveis, e de Imposto sobre o Valor Acrescentado. Para ler o artigo no blog clique aqui.", "data": "03-09-2018" }, { "id": 139, "link": "https://www.internationaltaxreview.com/article/2a68vjlgelshzzq2jvgg0/portugal?supplementListId=99457", "link2": "", "image": "data/news/Tax_Controversy_Leaders_2018", "title": "Ricardo da Palma Borges and Ana Rita Pereira were listed in the eight edition of International Tax Review's 2018 Tax Controversy Leaders guide.", "text": "This annual guide recognizes the leading tax dispute resolution lawyers and advisers from around the world. The inclusion on the guide is based on nominations received from peers and clients, along with evidence of outstanding success in the past year. See the full list here.", "data": "20-08-2018" }, { "id": 138, "link": "" "link2": "", "image": "data/news/AIC_ARP_LSR", "title": "RPBA strengthens its areas of expertise with the recruitment of two new lawyers and announces the promotion of Ana Rita Pereira to partner.", "text": "RPBA has a team with several competences and different academic backgrounds and areas of professional specialization. In this regard, we enthusiastically announce our latest recruits, which reinforce our practice areas of tax litigation and tax advisory: • The Principal Associate Ana Isabel Correia with a Law Degree from the University of Lisbon Law School, a Postgraduate Degree in Tax Law of the Institute of Economic, Finance and Tax Law of the Lisbon University School of Law and another in Administrative and Tax Justice from the University of Coimbra Law School. Currently, she is a lecturer in the Advanced Postgraduate Degree in Corporate Law and also in the Postgraduate Degree in Insolvency and Corporate Recovery Law of the Lisbon University School of Law. • The Associate Lisete Santos Rodrigues with a Law Degree from the Nova University of Lisbon School of Law, a postgraduate degree in in Tax Law with specialization on Advanced Taxation of International Transactions (European and International Tax Law) from the Portuguese Catholic University (in Lisbon) and another in Intellectual Property Law from the Lisbon University School of Law and the Portuguese Association of Intellectual Property. She also attended the curricular part of the Master's Degree in Business Legal Sciences at the same University. In addition to the new hires, RPBA also promoted Ana Rita Pereira, former associate lawyer, to partner. Ana Rita Pereira has an LL.M. degree in Advanced Accounting and Taxation at the ISCTE-IUL Indeg Business School with a master thesis on the taxation of the reduction of company share capital. She also holds a postgraduate degree in Tax Law of the Institute of Economic, Finance and Tax Law of the Lisbon University School of Law, where she graduated in Law in 2007, in the economics major. She has 10 years of tax experience as lawyer, and joined RPBA in 2008 (at the time, as a trainee lawyer), focusing her practice in tax litigation, company law (international or domestic corporate and business restructuring, structuring of foreign investment and disinvestment), family office and financial wealth management, real estate and succession planning. With these reinforcements RPBA now has six tax lawyers, two general practice lawyers and one jurist with different capacities and experience levels.", "data": "01-08-2018" }, { "id": 137, "link": " https://chambers.com/legal-rankings/private-wealth-law-portugal-21:2633:174:1#profileEditorial_31074", "link2": "https://eco.sapo.pt/2018/07/23/socio-da-rff-destacado-pela-chambers-and-partners/", "image": "data/news/Chambers_HNW_2018", "title": "Ricardo da Palma Borges has been recognized in Private Wealth Law by Chambers and Partners.", "text": "Ricardo da Palma Borges was highlighted in Band 1 in the "Private Wealth Law" practice area of the High Net Worth (HNW) guide. This annual guide, recently launched by the Chambers and Partners directory, is dedicated exclusively to the International Private Wealth Law practice area. This distinction reinforces the position of RPBA’s managing partner in the national and international tax fields, with noteworthy feedback of clients and peers who refer to him as: “a very talented lawyer”, "very bright, with great international expertise. He does interesting, tailored work for clients”, “a very big professional, he really goes very deeply into every subject and doesn't leave any holes”, among other differentiating testimonies of his work as a tax lawyer. The full list may be found here (please see under the tab "Ranked Lawyers"). See also this release at Advocatus Magazine (Language: Portuguese).", "data": "24-07-2018" }, { "id": 136, "link": "https://outofthebox.pt/impactos-fiscais-em-partilhas-de-herancas-parte-ii/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the tax impacts on the splitting of inheritances.", "text": "In a new article on the tax impacts of splitting of inheritances Ricardo da Palma Borges analyses its taxation under the Stamp Duty (IS) and the Municipal Tax on Real Estate Transfer (IMT). To read this post click here (in Portuguese).", "data": "23-04-2018" }, { "id": 135, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA moved upscale in the 2018 edition of Legal 500 directory.", "text": "In the 2018 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA, as a firm, reached a position in Band 2. Ricardo da Palma Borges was also rated as a Recommended Lawyer under this directory. RPBA was also praised by the 2017, 2016, 2015, 2014 and 2013 editions of the Legal 500 directory and it was then classified in Band 3. The ranking may be found here.", "data": "13-04-2018" }, { "id": 134, "link": "https://www.onelife.com/blog/iberia-latam-roadshows-in-zurich-geneva-luxembourg-highlights-part-i/", "link2": "", "image": "data/news/OneLife_Roadshow_2018", "title": "Ricardo da Palma Borges participated in the OneLife’s Roadshow Event 2018.", "text": "Ricardo da Palma Borges was a speaker on Life Assurance Solutions for Portuguese clients at the OneLife’s Roadshow Event which was held in Lisbon, Portugal, on 10 April 2018. RPBA’s managing partner took part in a discussion Panel on “Cross border opportunities”. Click here to view more information about this event.", "data": "10-04-2018" }, { "id":133, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_2018_RPB", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2018 directory.", "text": "In the 2018 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "12-03-2018" }, { "id": 132, "link": "data/news/taxa_proteccao_civil.pdf", "link2": "", "image": "data/news/Negocios_logo", "title": "Ricardo da Palma Borges makes a statement to Jornal de Negócios on the refund of the municipal civil protection tax to landlords.", "text": "Concerning the return by the Lisbon Municipality of the civil protection tax to landlords, Ricardo da Palma Borges stated to Portuguese newspaper Jornal de Negócios that the law requires property owners with property income to replace their previous Portuguese Personal Income Tax returns. To read the full statement, click here (Language: Portuguese).", "data": "12-03-2018" }, { "id": 131, "link": "https://outofthebox.pt/impactos-fiscais-em-partilhas-de-herancas/", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the tax impacts on the splitting of inheritances.", "text": "In a new article on the tax impacts of splitting of inheritances, Ricardo da Palma Borges illustrates some tax issues with practical examples in this field. To read this post click here (in Portuguese).", "data": "15-01-2018" }, { "id": 130, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers_2018", "title": "Ricardo da Palma Borges has been ranked as a top lawyer in Best Lawyers.", "text": "Ricardo da Palma Borges has been ranked as a top lawyer in the 2018 edition of Best Lawyers directory for Portugal. The ranking under the "Tax Law" practice area can be found here.", "data": "15-12-2017" }, { "id": 129, "link": "https://whoswholegal.com/ricardo-da-palma-borges", "link2": "", "image": "data/news/WWL_-_Private_Client", "title": "Ricardo da Palma Borges recognised by Who’s Who Legal: Private Client 2017.", "text": "Ricardo da Palma Borges, RPBA’s Managing Partner, has been recognised as a top lawyer in the Private Client practice area by the Who’s Who Legal directory. This directory is a well-known partner of the International Bar Association and is specialized in research into top lawyers around the world. Please see the distinction here.", "data": "29-11-2017" }, { "id": 128, "link": "https://www.onelife.com/events", "link2": "", "image": "data/news/OneLife_Investment_Forum_2017", "title": "Ricardo da Palma Borges participated in the OneLife’s Investment Forum 2017.", "text": "Ricardo da Palma Borges, RPBA’s managing partner, was a speaker on Life Assurance & Wealth Transfer / Expatriation and Portability France - Portugal at the OneLife’s Investment Forum which was held at the Brussels Kart Expo, in Belgium, on 19 October 2017. This Investment Forum is a networking event organised by OneLife for its business partners, namely investment managers and life insurance brokers. This year marked a special edition of the Forum, celebrating its 10th anniversary. Click here to view more information about this Forum.", "data": "24-10-2017" }, { "id": 127, "link": "https://www.sportsandtaxation.com/sign-up/", "link2": "", "image": "data/news/GSLTR_2017", "title": "Ricardo da Palma Borges and José Pedro Barros published in "Global Sports Law and Taxation Reports".", "text": "Ricardo da Palma Borges, Managing Partner and Specialist Lawyer in Tax Law, and José Pedro Barros, Associate Lawyer, both from RPBA, published an article on "Acquisition of football players’ image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under article 17 (2) OECD-MTC" in the "Global Sports Law and Taxation Reports", Volume 8, No. 3, of September 2017. In order to read this publication you need a paid subscription which can be acquired on this link. Alternatively, please request us this article to communication@rpba.pt.", "data": "13-10-2017" }, { "id": 126, "link": "https://whoswholegal.com/ricardo-da-palma-borges", "link2": "", "image": "data/news/WWL_-_Corporate_Tax", "title": "Ricardo da Palma Borges has been ranked in the Advisory subspecialty of the 2017 edition of the Who's Who Legal directory of Corporate Tax Lawyers.", "text": "In 2016 and 2013 RPBA’s managing partner had already been included in this directory. This award can be viewed by filling in a form.", "data": "10-10-2017" }, { "id": 125, "link": "https://out-of-the-boxthinking.blogspot.com/2017/09/a-permuta-tecnica-em-imt-nash-pareto.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding home exchanges and the Municipal Tax on Real Estate Transfer.", "text": "In a new article on home exchanges for purposes of the Municipal Tax on Real Estate Transfer (IMT), Ricardo da Palma Borges highlights the differences between the technical and the traditional one. To read this post click here (in Portuguese).", "data": "28-09-2017" }, { "id": 124, "link": "https://www.internationaltaxreview.com/article/2a68zy6hmuqlrn2c8zoqo/portugal?supplementListId=98412", "link2": "", "image": "data/news/Woman-in-Tax_2017_ARP", "title": "Ana Rita Pereira was listed in the 2017 edition of the “Women in Tax Leaders” guide.", "text": "Ana Rita Pereira, RPBA’s Associate, was selected by International Tax Review in the 2017 edition of the “Women in Tax Leaders” guide. The nominations for this guide are made by peers and clients, by the evaluation of the professionals' performance throughout the year. To view the complete list of the guide “Women in Tax Leaders” in Portugal, please click here.", "data": "28-09-2017" }, { "id": 123, "link": "https://out-of-the-boxthinking.blogspot.com/2017/09/a-permuta-de-imoveis-em-imt-vantagens.html", "link2": "https://www.facebook.com/outoftheboxblog/videos/vb.123662737699394/1470998732965781/?type=2&theater", "image": "data/news/OOTB_logo", "title": "New article and video from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding home exchanges and the Municipal Tax on Real Estate Transfer.", "text": "In this article (in Portuguese), Ricardo da Palma Borges, RPBA’s Managing Partner and Specialist Lawyer in Tax Law, analyzes the tax advantages of home exchanges for purposes of the Municipal Tax on Real Estate Transfer (IMT). It is preceded by a brief video introduction on home exchanges. To read the article on the blog click here. To see the video on the Facebook page of the blog click here.", "data": "25-09-2017" }, { "id": 122, "link": "https://observador.pt/2017/09/16/acionistas-da-yupido-obrigados-a-declarar-os-29-mil-milhoes-no-irs/", "link2": "", "image": "data/news/Observador_logo", "title": "Ricardo da Palma Borges provides input statements to Portuguese online newspaper Observador regarding the case of the shareholders of the Portuguese company with the highest share capital.", "text": "In input statements to Observador, Ricardo da Palma Borges clarified that the contribution in kind by the shareholders of a software, developed or acquired by them, to the share capital of a company, can generate taxable personal income for the said shareholders. To read the statement click here. (Language: Portuguese)", "data": "18-09-2017" }, { "id": 121, "link": "https://www.worldtransferpricing.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/215#rankings", "link2": "", "image": "data/news/World_Transfer_Pricing-logo", "title": "RPBA has been ranked under Tier 3 in the World Transfer Pricing 2017.", "text": "RPBA has been ranked under Tier 3 in World Transfer Pricing 2017, assuring its reference position in this tax practice area. In 2016, 2015 and 2014, RPBA was also ranked under Tier 3. The ranking may be found here.", "data": "13-09-2017" }, { "id": 120, "link": "https://www.internationaltaxreview.com/article/2a6903ncpmcvtu2x6pxj5/portugal?supplementListId=98273%20", "link2": "", "image": "data/news/ITR_website", "title": "Bruno Botelho Antunes and Ana Rita Pereira have been recognized by the International Tax Review’s Tax Controversy Leaders 2017 guide.", "text": "Bruno Botelho Antunes (RPBA’s partner) and Ana Rita Pereira (RPBA’s associate lawyer) were listed in the seventh edition of International Tax Review's 2017 Tax Controversy Leaders guide. This annual guide recognizes the leading tax dispute resolution lawyers and advisers from around the world. The inclusion on the guide is based on nominations received from peers and clients, along with evidence of outstanding success in the past year. See the full list here.", "data": "11-09-2017" }, { "id": 119, "link": "https://out-of-the-boxthinking.blogspot.com/2017/06/a-transmissao-de-quotas-em-sociedades.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New post from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" on transfer of shares in real estate companies and IMT.", "text": "In this post (in Portuguese), Ricardo da Palma Borges, RPBA’s Managing Partner and Specialist Lawyer in Tax Law, analyses the transfer of shares in real estate companies in accordance with the rules of the Municipal Tax on Real Estate Transfer (IMT) Code. To read this post click here.", "data": "21-06-2017" }, { "id": 118, "link": "https://www.globallawexperts.com/", "link2": "", "image": "data/news/Global_Law_Experts_logo", "title": "RPBA was chosen as the winner of the 2017 “Boutique Tax Law Firm of the Year in Portugal” by Global Law Experts.", "text": "RPBA had already been distinguished with the same award in 2015 and in 2016 was the winner of the "Tax Law Firm of the Year in Portugal" award. In 2014, 2013 and 2011 was also elected "Portuguese Corporate Tax Law Firm of the Year”.", "data": "21-06-2017" }, { "id": 117, "link":"https://www.cidp.pt/revistas/rjlb/2017/3/2017_03_0923_0974.pdf", "link2": "https://www.cidp.pt/publicacao/revista-juridica-lusobrasileira-ano-3-2017-n-3/170", "image": "data/news/RJLB_logo", "title": "Marta Carmo published the article “International Trade Law, Double Taxation Agreements and the Principle of Non-Discrimination” in the Luso-Brazilian Legal Review.", "text": "Marta Carmo, RPBA’s lawyer, published an article in English on “International Trade Law, Double Taxation Agreements and the Principle of Non-Discrimination” in the Luso-Brazilian Legal Review (Revista Jurídica Luso Brasileira), Year 3 (2017), no. 3. This article analyses the relationship between International Trade Law and Double Taxation Agreements with respect to the principle of non-discrimination, namely its sub-principles of National Treatment and Most Favored Nation, including the objectives of both regimes and the need of their coordination. To read this article click here. To read the full version of the Luso-Brazilian Legal Review Year 3 (2017), no. 3. click here.", "data": "20-06-2017" }, { "id": 116, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/Legal-500_2017", "title": "RPBA praised by the 2017 edition of the Legal 500 directory.", "text": "In the 2017 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. RPBA was also praised by the 2016, 2015, 2014 and 2013 editions of the Legal 500 directory. The ranking may be found here.", "data": "02-05-2017" }, { "id": 115, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1#199215", "link2": "", "image": "data/news/Chambers_2017_RPB", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2017 directory.", "text": "In the 2017 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "17-04-2017" }, { "id": 114, "link": "https://out-of-the-boxthinking.blogspot.com/2017/03/rendimentos-prediais-e-irs.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New post from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" on real estate income and Personal Income Tax.", "text": "In this post (in Portuguese), Ricardo da Palma Borges, RPBA's Managing Partner and Specialist Lawyer in Tax Law, analyses real estate income under the Personal Income Tax, namely the deductible expenses, the income and loss clearing between the various holders of income within the same household and the loss carry-forward mechanism. To read this post click here.", "data": "31-03-2017" }, { "id": 113, "link": "www.rpba.pt", "link2": "", "image": "data/news/RPBA_logo", "title": "RPBA presents its new corporate image.", "text": "RPBA - Ricardo da Palma Borges & Associados has updated its corporate image and will use a new institutional logo. This new logo retains the same font and color codes as the previous one, ensuring a link with the history of the firm, with almost a decade of existence. Nevertheless, it also reflects RPBA’s status as a specialized tax boutique serving an increasingly global clientele and establishing synergistic relationships with its clients, suppliers, employees, other lawyers, auditors, certified accountants and with the community at large. In this context, our Tax Identification Number and Firm name have also changed: - New Tax Identification Number: 514 206 640 - New Denomination: Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.", "data": "09-03-2017" }, { "id": 112, "link": "https://observador.pt/2017/02/24/os-pensionistas-suecos-e-nao-so-estao-a-procurar-portugal-porque/", "link2": "", "image": "data/news/Observador_logo", "title": "Ricardo da Palma Borges provides statements to Portuguese online newspaper Observador on the solutions for the countries that disagree with the Non Habitual Tax Resident Regime.", "text": "In statements to Observador regarding Sweden's complaint to Portugal about exempting Swedish pensioners from Portuguese Personal Income Tax, Ricardo da Palma Borges clarified the solutions available for countries that disagree with the Non Habitual Tax Resident Regime. To read the statement click here. (Language: Portuguese)", "data": "24-02-2017" }, { "id": 111, "link": "https://issuu.com/comunicadireito/docs/international_taxation", "link2": "", "image": "data/news/International_Taxation-New_Challenges", "title": "Ricardo da Palma Borges and Marta Carmo participated in the book "International Taxation: New Challenges".", "text": "Ricardo da Palma Borges, Managing Partner and Specialist Lawyer in Tax Law, and Marta Carmo, Associate Lawyer, both from RPBA, published a chapter on "The EU Directive against tax avoidance and its possible impact on the Portuguese Controlled Foreign Companies regime" in the collective work "International Taxation: New Challenges", organized by the University of Minho – School of Law. To read the book in its entirety, please click here.", "data": "20-02-2017" }, { "id": 110, "link": "https://www.corp-intl.com/awards/", "link2": "", "image": "data/news/Corporate_Intl_Global_Awards_2017", "title": "RPBA chosen as "Boutique Tax Law Firm of the Year in Portugal" by the Corporate Intl Magazine.", "text": "RPBA was chosen as Industry Choice winner of the 2017 Corporate Intl Magazine Global Award for "Boutique Tax Law Firm of the Year in Portugal".", "data": "18-01-2017" }, { "id": 109, "link": "https://www.medicosdomundo.pt/", "link2": "", "image": "data/news/MdM_logo", "title": "RPBA made a donation of 200,00 € to Médicos do Mundo / Doctors of the World.", "text": "Following the completion of the annual Client Satisfaction Survey in October/November of 2016, RPBA proposed to gift 2 € to the Médicos do Mundo (Doctors of the World) Association for each completed survey. RPBA’s Clients - to whom we would like to express our sincere and profound gratitude - were receptive to this initiative. Thanks to its Clients’ cooperation, in addition to collecting data which is useful for the continuous improvement of its services, RPBA was able to donate 200,00 € to the Médicos do Mundo (Doctors of the World) Association. To learn more about this campaign please visit the site of this Association.", "data": "06-01-2017" }, { "id": 108, "link": "https://www.corporatelivewire.com/awards.html?award=102", "link2": "", "image": "data/news/Corporate_Livewire_Finance_Awards_2017", "title": "Ricardo da Palma Borges chosen as “Tax Lawyer of the Year – Portugal” by the Corporate LiveWire.", "text": "Ricardo da Palma Borges, RPBA's Managing Partner was chosen as the winner of the Corporate LiveWire’s 2017 Finance Award for “Tax Lawyer of the Year – Portugal”.", "data": "26-12-2016" }, { "id": 107, "link": "https://whoswholegal.com/ricardo-da-palma-borges", "link2": "", "image": "data/news/WWL_-_Corporate_Tax", "title": "Ricardo da Palma Borges has been ranked as a top lawyer in Who's Who Legal of Corporate Tax Lawyers.", "text": "Ricardo da Palma Borges has been ranked as a top lawyer in the Advisory subspecialty of the 2016’s edition of the Who's Who Legal of Corporate Tax Lawyers directory. In 2013, RPBA’s managing partner had already been included in the list of best lawyers in this directory.", "data": "12-12-2016" }, { "id": 106, "link": "https://out-of-the-boxthinking.blogspot.com/2016/12/alojamento-local-e-arrendamento.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" on short-term and traditional rentals (Part II).", "text": "In the second and final part of this article (in Portuguese) Ricardo da Palma Borges explains the Personal Income Taxation of capital gains on real estate allocated to short-term and traditional rentals. To read this post click here.", "data": "05-12-2016" }, { "id": 105, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "http://www.advogar.pt/2016/ricardo-da-palma-borges-recomendado-na-area-fiscal-pelo-best-lawyers/", "image": "data/news/Best_Lawyers-Lawyer_of_the_Year_2017_RPB", "title": "Ricardo da Palma Borges has been ranked as a top lawyer in Best Lawyers.", "text": "Ricardo da Palma Borges has been ranked as a top lawyer in the 2017 edition of Best Lawyers directory for Portugal in the "Tax Law" category. RPBA’s Managing Partner was also recognised by his peers as Tax Law "Lawyer of the Year". The ranking can be found here. See also this article on Advogar Magazine (in Portuguese).", "data": "02-12-2016" }, { "id": 104, "link": "https://out-of-the-boxthinking.blogspot.com/2016/11/alojamento-local-e-arrendamento.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" on short-term and traditional rentals (Part I).", "text": "In the first part of this article (in Portuguese), Ricardo da Palma Borges compares the personal income taxation of short-term and traditional rentals, highlighting their main differences. To read this post click here.", "data": "29-11-2016" }, { "id": 103, "link": "https://www.almedina.net/entrada-de-ativos-e-permuta-de-partes-sociais-no-regime-da-neutralidade-fiscal-uma-an-lise-comparativa-1563802643.html", "link2": "http://www.advogar.pt/2016/advogada-da-rpba-lanca-livro-na-area-de-fiscal/", "image": "data/news/Julia_book", "title": "Maria Júlia Mendonça is the author of the book "Transfer of assets and exchange of shares under the tax neutrality regime – a comparative analysis”.", "text": "Maria Júlia Mendonça, RPBA’s Trainee Lawyer, is the author of the book "Transfer of assets and exchange of shares under the tax neutrality regime – a comparative analysis”. This work results from her Master's thesis in Tax Law at the Catholic University, under the guidance of RPBA's managing partner, Ricardo da Palma Borges, also a teacher at that University. The aim of this book is to fill the gap in the tax doctrine regarding the treatment of transfer of assets’ and exchange of shares’ operations under the tax neutrality regime. To do this, a comparative approach is adopted, starting from the assumption that these two operations are interchangeable, under certain conditions, achieving the same final business structure, but with significant differences in the applicable legal framework, depending on whether one or the other is chosen. This book will be very useful for all professionals (lawyers, consultants, auditors, chartered accountants, teachers of taxation and tax law, etc.) who deal with corporate restructuring operations or who are interested in this subject, as well as for university students of law, economics, accounting and management. To buy this book please click here. See also this article on Advogar Magazine (in Portuguese).", "data": "10-11-2016" }, { "id": 102, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#lawyers", "link2": "", "image": "data/news/ITR_World_Tax_logo", "title": "RPBA classificou-se no Tier 3 do ranking do directório World Tax 2017.", "text": "A RPBA classificou-se no Tier 3 do ranking do directório da World Tax 2017. A RPBA tinha sido classificada no Tier 3 em 2016, 2015 e 2014 e no Tier 4 do ranking dos directórios de 2011, 2012 e 2013. A classificação pode ser consultada neste link.", "data": "09-11-2016" }, { "id": 101, "link": "https://www.expertguides.com/", "link2": "", "image": "data/news/ExpertGuides_logo", "title": "Ricardo da Palma Borges recognised by the Expert Guides collection.", "text": "Ricardo da Palma Borges has been recognised in the “Tax” edition of the Expert Guides 2016, which annually identifies the best tax lawyers in each country. The Expert Guides is a collection by Euromoney magazine which annually analyzes lawyers, consultants and legal professionals from around the world, in several different practice areas, based on general nominations and independent investigations.", "data": "04-08-2016" }, { "id": 100, "link": "https://www.direito.uminho.pt/pt/_layouts/15/uminho.portaisuoei.ui/pages/eventsdetail.aspx?id=48492", "link2": "", "image": "data/news/ELSA_logo", "title": "Ricardo da Palma Borges was invited to speak at the Summer Law School organised by ELSA - The European Law Students Association of the University of Minho.", "text": "Ricardo da Palma Borges, RPBA’s Managing Partner, will participate in the Summer Law School organised by ELSA - The European Law Students Association of the University of Minho on “International Taxation: New Challenges”, which will take place in Braga, from July 17th to 23rd. Ricardo da Palma Borges will speak on "Controlled Foreign Entities". He will also act as jury of the associated Moot Court Competition.", "data": "14-07-2016" }, { "id": 99, "link": "https://www.globallawexperts.com/", "link2": "", "image": "data/news/Global_Law_Experts_logo", "title": "RPBA was chosen as the winner of the 2016 “Tax Law Firm of the Year in Portugal” by Global Law Experts.", "text": "RPBA was also chosen as the Industry Choice winner of the 2015 “Boutique Tax Law Firm of the Year in Portugal” and also elected as the winner of the 2014 (large tier), 2013 and 2011 Portuguese Corporate Tax Law Firm of the Year Award.", "data": "13-07-2016" }, { "id": 98, "link": "https://out-of-the-boxthinking.blogspot.com/2016/06/panama-papers-as-sociedades-offshore-e.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding Panama Papers, offshore companies and real estate.", "text": "In this article (in Portuguese), Ricardo da Palma Borges a propos the well-known Panama Papers highlights the use of offshore companies in Portugal for real estate investment purposes. To read this post click here.", "data": "28-06-2016" }, { "id": 97, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_2016_RPB", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2016 directory.", "text": "In the 2016 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "27-04-2016" }, { "id": 96, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA, Ricardo da Palma Borges and Bruno Botelho Antunes praised by the 2016 edition of the Legal 500 directory.", "text": "In the 2016 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. Ricardo da Palma Borges and Bruno Botelho Antunes were also Recommended Lawyers by this directory. RPBA and Ricardo da Palma Borges were also praised by the 2015, 2014 and 2013 editions of the Legal 500 directory. The ranking may be found here.", "data": "26-04-2016" }, { "id": 95, "link": "https://iberianlawyer.com/tax-annual-report-2016-lost-in-translation/", "link2": "", "image": "data/news/Iberian_Lawyer_logo", "title": "Ricardo da Palma Borges took part in the 2016 Iberian Lawyer Tax Annual Report.", "text": "In the latest edition of Iberian Lawyer's Tax Annual Report, Ricardo da Palma Borges highlighted the major developments and trends in the tax area in Portugal.", "data": "05-04-2016" }, { "id": 94, "link": "https://out-of-the-boxthinking.blogspot.com/2016/04/o-regime-do-reinvestimento-em-irs-para.html", "link2": "", "image": "data/news/OOTB_logo", "title": "Part two of the article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the IRS reinvestment regime for the disposal and acquisition of a permanent residence (Part II).", "text": "In this article (in Portuguese), Ricardo da Palma Borges addresses two issues where the tax treatment raises difficulties of access to the IRS reinvestment regime: the payment of loans for a property construction and the changes in civil status. To read this post click here.", "data": "05-04-2016" }, { "id": 93, "link": "https://www.corp-intl.com/awards/", "link2": "", "image": "data/news/Corporate_Intl_Global_Awards_2016", "title": "RPBA chosen as "Boutique Tax Law Firm of the Year in Portugal" by the Corporate Intl Magazine.", "text": "RPBA was chosen as the Industry Choice winner of the 2016 Corporate Intl Magazine Global Award for "Boutique Tax Law Firm of the Year in Portugal".", "data": "22-03-2016" }, { "id": 92, "link": "https://vivreaporto.com/Fiscalite-des-Residents-non-habituels-Conference-jeudi-3-mars-2016-a-18h-au", "link2": "", "image": "data/news/Portugal_and_France", "title": "Ricardo da Palma Borges will participate on a Conference on “The non-habitual residents and the Portuguese Personal Income Tax (IRS) return of 2015”.", "text": "Ricardo da Palma Borges was invited by the Association Française du Nord du Portugal (AFNP) and by Vivre à Porto to speak at the above conference and answer questions on the taxation of non-habitual residents, namely French nationals residing in Portugal that will soon have to declare their 2015 income for IRS purposes. This conference will take place in Oporto at the Lycée Français, on 3rd March 2016 (Thursday) at 18 p.m. Please note that places are limited and issued on a first-come, first-served basis. Make your reservation directly with AFNP (presidenceafnp@gmail.com) or with Vivre à Porto (vivreaporto@gmail.com).", "data": "29-02-2016" }, { "id": 91, "link": "https://www.rpba.pt/", "link2": "", "image": "data/news/Alexandra_Marques", "title": "RPBA announces its association with the lawyer Alexandra Gonçalves Marques.", "text": "RPBA announced its association with the lawyer Alexandra Gonçalves Marques who has experience in tax matters, civil litigation, labour, criminal, insolvency, family and minors law, in order to meet more general needs of their Clients, namely private / individual ones - particularly the non-habitual tax residents. Visit our website to see her profile.", "data": "28-01-2016" }, { "id": 90, "link1": "https://www.slideshare.net/RPBA/rpba-planeamento-fiscal-sucessrio", "link2": "https://www.slideshare.net/RPBA/rpba-novo-imposto-sucessrio", "image": "data/news/Coloquio_Catolica_Tax_2016", "title": "Ricardo da Palma Borges participated in a Católica Tax + EY Conference on “Inheritance Tax: Past and Future”.", "text": "Ricardo da Palma Borges was a speaker at the “Inheritance tax: Past and Future" Conference, which was held at the Catholic University in Lisbon, on 21 January 2016. Regarding this Conference we would like to share with you: - His presentation (in Portuguese) on "Succession Tax Planning" (click here to open the document); - RPBA’s information note on the subject (in Portuguese) of "New Inheritance Tax?" (Click here to open the document).", "data": "25-01-2016" }, { "id": 89, "link": "https://issuu.com/briefing/docs/advocatus69", "link2": "", "image": "data/news/Advocatus_logo_old", "title": "Bruno Botelho Antunes comments the new Statute for Accountants Certificates for the Advocatus magazine.", "text": "In an opinion piece for the Advocatus Magazine, RPBA’s partner Bruno Botelho Antunes commented on the fact that certified accountants can now represent taxpayers in tax litigation actions, along with lawyers, according to the new Statute for Certified Accountants. To read the statement (in Portuguese) click here (page 22).", "data": "20-01-2016" }, { "id": 88, "link": "https://out-of-the-boxthinking.blogspot.com/2016/01/o-regime-do-reinvestimento-em-irs-para.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the IRS reinvestment regime for the disposal and acquisition of a permanent residence (Part I).", "text": "In this article (in Portuguese), Ricardo da Palma Borges notices that throughout his professional practice the IRS reinvestment regime has generated significant litigation. He also analyzes the situation of those who buy their "new property" before disposing their "old" one. To read this post click here.", "data": "19-01-2016" }, { "id": 87, "link": "https://www.corporatelivewire.com/awards.html?award=89", "link2": "", "image": "data/news/Corporate_Livewire_Finance_Awards_2016", "title": "Ricardo da Palma Borges received the award for Excellence in Tax Planning – Portugal.", "text": "RPBA's Managing Partner Ricardo da Palma Borges was chosen as the winner of the Corporate LiveWire’s 2016 Finance Award for Excellence in Tax Planning – Portugal.", "data": "15-12-2015" }, { "id": 86, "link": "https://www.worldtransferpricing.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/215#rankings", "link2": "", "image": "data/news/World_Transfer_Pricing-logo", "title": "RPBA has been ranked under Tier 3 in the World Transfer Princing 2016.", "text": "RPBA has been ranked under Tier 3 in the Transfer Pricing 2016, assuring its reference position in this tax practice area. In 2015 and 2014, RPBA was also ranked under Tier 3.", "data": "12-11-2015" }, { "id": 85, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers_RPB", "title": "Ricardo da Palma Borges has been ranked as a top lawyer in Best Lawyers.", "text": "Ricardo da Palma Borges has been ranked as a top lawyer in the 2016 edition of Best Lawyers directory for Portugal. The ranking under the "Tax Law" practice area and the "Tax Planning" subspecialty can be found here.", "data": "29-10-2015" }, { "id": 84, "link": "data/news/Conference_Programme.pdf, "link2": "", "image": "data/news/FOIP_Conference_logo", "title": "The Portuguese Family Business Association (FBA) and RPBA organised the “Family Office in Portugal” Conference.", "text": "The Conference was held on September 24th, 2015, at the Four Seasons Hotel Ritz, in Lisbon, Portugal. Although this Conference was not announced publicly you can view a photo overview of the sessions here and its programme here. If you are interested in receiving a copy of the Conference presentations please send an e-mail to: communication@rpba.pt.", "data": "21-10-2015" }, { "id": 83, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#lawyers", "link2": "", "image": "data/news/World_Tax_logo", "title": "RPBA has been ranked under Tier 3 in the World Tax 2016.", "text": "RPBA has been ranked under Tier 3 in the World Tax 2016. RPBA was ranked under Tier 3 in 2015 and 2014 and Tier 4 in the World Tax 2011, 2012 and 2013 directories. The ranking may be found here.", "data": "20-10-2015" }, { "id": 82, "link": "https://ionline.sapo.pt/artigo/413590/reformas-do-irc-e-do-irs-deixaram-de-fora-a-proteccao-dos-contribuintes", "link2": "", "image": "data/news/Jornal_i_logo", "title": "Bruno Botelho Antunes comments the lack of protection of taxpayers on the reforms of the corporate and personal income tax for the Jornal i newspaper.", "text": "RPBA’s partner Bruno Botelho Antunes stated to the Portuguese newspaper Jornal I that he considers the automatic tax enforcement computer program, although generating plenty of benefits to the State, namely by enabling it to react quickly to payments and defaults, is sometimes blind. Bruno Botelho Antunes also considers that the tax enforcement procedural deadlines are excessively short, potentially generating injustices to the taxpayers. To read the statement click here.", "data": "28-09-2015" }, { "id": 81, "link": "https://www.slideshare.net/RPBA/portuguese-exit-tax-rules-05072015", "link2": "https://www.slideshare.net/RPBA/taxation-as-expropriation-under-portuguese-constitutional-law-05072015", "image": "data/news/WUTaxConference_logo", "title": "Pedro Ribeiro de Sousa made two presentations at the international conference “The Relationship between Taxation and Bilateral Investment Agreements”.", "text": "Pedro Ribeiro de Sousa made two presentations at the international conference “The Relationship between Taxation and Bilateral Investment Agreements” on the subjects “Portuguese exit tax rules” and “Taxation as expropriation under Portuguese Constitutional Law”. The conference took place between the 2nd and the 4th of July 2015 in Rust, Austria, and brought together international investment protection arbitration specialists and international tax law specialists. This conference was coordinated by the Vienna University of Economics and Business Administration (WU) and its Institute for Austrian and International Tax Law in cooperation with the Doctoral Program for International Business Taxation and the WU Global Tax Policy Center. Pedro Ribeiro de Sousa and Tiago Duarte (partner at the Portuguese law firm PLMJ) were the authors of the Portuguese national report submitted to this conference. To view the presentations please click on “Portuguese exit tax rules” and “Taxation as expropriation under Portuguese Constitutional Law”.", "data": "13-07-2015" }, { "id": 80, "link": "https://www.globallawexperts.com/", "link2": "", "image": "data/news/Global_Law_Experts_logo", "title": "RPBA chosen as “Boutique Tax Law Firm of the Year in Portugal” by Global Law Experts.", "text": "RPBA was chosen as the Industry Choice winner of the 2015 “Boutique Tax Law Firm of the Year in Portugal” by Global Law Experts.", "data": "30-06-2015" }, { "id": 79, "link": "data/news/Nolot_july2015", "link2": "", "image": "data/news/Nolot_logo", "title": "Ricardo da Palma Borges will participate in a Conference on “Tax treatment of emigrants from the Netherlands to Portugal and Spain”.", "text": "Ricardo da Palma Borges was invited by Nolot Institute to speak on the Portuguese income tax regime, namely concerning the non-habitual tax residents, at the Conference "Tax treatment of emigrants from the Netherlands to Portugal and Spain. A Sunny Welcome in Portugal and Spain." that will take place in Amsterdam, on 2 July 2015. For more information please click here.", "data": "09-06-2015" }, { "id": 78, "link": "https://www.slideshare.net/RPBA/rnh-afp-porto-7-5-2015-47908695", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a conference on "The Tax Regime for Non-Habitual Residents”.", "text": "Ricardo da Palma Borges was invited by the Portuguese Fiscal Association to deliver a conference "The Tax Regime for Non-Habitual Residents”, that took place in Oporto, on 7 May 2015. To download the presentation click here.", "data": "08-05-2015" }, { "id": 77, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_logo", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2015 directory.", "text": "In the 2015 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 1. In the 2014 and 2013 editions, RPBA and Ricardo da Palma Borges had achieved the same positions. In the 2011 and 2012 edition, in the "Tax" practice area, RPBA as a firm had ranked in Band 4 and our partner Ricardo da Palma Borges had reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers").", "data": "05-05-2015" }, { "id": 76, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA and Ricardo da Palma Borges praised by the 2015 edition of the Legal 500 directory.", "text": "In the 2015 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. Ricardo da Palma Borges was also Recommended Lawyer by this directory. RPBA and Ricardo da Palma Borges were also praised by the 2014 and 2013 editions of the Legal 500 directory. The ranking may be found here.", "data": "13-04-2015" }, { "id": 75, "link": "www.nonhabitualtaxresident.com", "link2": "", "image": "data/news/NHTR_website_logo", "title": "RPBA released a new microsite on Residence Planning Services.", "text": "RPBA has released a new microsite on Residence Planning Services, one of our niche practice areas. Due to the increasing demand for these services RPBA felt the need to create a microsite with specific materials on this subject. We invite you to take a tour on www.nonhabitualtaxresident.com", "data": "30-03-2015" }, { "id": 74, "link": "https://www.acquisition-international.com/acq-awards/", "link2": "", "image": "data/news/2015_Tax_Awards", "title": "RPBA chosen as “Portuguese Tax Law Boutique Firm of the Year” by the Acquisition International.", "text": "RPBA was chosen as the winner of the Acquisition International’s 2015 International Tax Award for “Portuguese Tax Law Boutique Firm of the Year”.", "data": "26-03-2015" }, { "id": 73, "link": "https://www.acquisition-international.com/acq-awards/", "link2": "", "image": "data/news/2014_Legal_Award", "title": "RPBA chosen as "Boutique Law Firm of the Year – Portugal" by the Acquisition International.", "text": "RPBA was chosen as the winner of the Acquisition International’s 2014 Legal Award for “Boutique Law Firm of the Year – Portugal”.", "data": "22-03-2015" }, { "id": 72, "link": "", "link2": "", "image": "data/news/Tax_Directors_Handbook_2015", "title": "RPBA was ranked by the Tax Directors Handbook 2015.", "text": "RPBA was ranked by the Tax Directors Handbook 2015 as one of the leading tax law firms in Portugal.", "data": "27-02-2015" }, { "id": 71, "link": "https://www.familyofficeportugal.com/", "link2": "", "image": "data/news/FO_website_logo" alt="FO website", "title": "RPBA launched a new microsite regarding Family Office services.", "text": "RPBA is pleased to present a brand new microsite on Family Office Services, one of our niche practice areas. This microsite, which has specific content and materials, was created because of the growing demand put forth by our clients for Family Offices structuring and management services. If you want to take a look at our most recent project, please click on www.familyofficeportugal.com", "data": "12-12-2014" }, { "id": 70, "link": "https://out-of-the-boxthinking.blogspot.com/2014/11/o-valor-patrimonial-tributario-de.html", "link2": "", "image": "data/news/OOTB_logo", "title": "Part two of the article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the taxable value of land to be subdivided into plots (Part II).", "text": "In the second and final part of this article Ricardo da Palma Borges summarises the current evaluation rules of Municipal Property Ownership Tax regarding plots and suggests an amendment to the law on how to calculate their taxable value. To read this post click here.", "data": "12-11-2014" }, { "id": 69, "link": "https://www.corp-intl.com/awards/", "link2": "", "image": "data/news/Corporate_Intl_2015", "title": "RPBA chosen as "Boutique Tax Law Firm of the Year in Portugal" by the Corporate Intl Magazine.", "text": "RPBA was chosen as the Industry Choice winner of the 2015 Corporate Intl Magazine Legal Award for "Boutique Tax Law Firm of the Year in Portugal".", "data": "11-11-2014" }, { "id": 68, "link": "https://out-of-the-boxthinking.blogspot.com/2014/10/o-valor-patrimonial-tributario-de.html", "link2": "", "image": "data/news/OOTB_logo", "title": "New article from Ricardo da Palma Borges for the Portuguese real estate blog "Out of the box" regarding the taxable value of land to be subdivided into plots (Part I).", "text": "In the first from a two-part series, Ricardo da Palma Borges explains how to determine the taxable value of land to be subdivided into plots and the irrelevance, in this regard, of the different stages which progressively increase the market value of real estate. To read this post click here.", "data": "23-10-2014" }, { "id": 67, "link": "https://www.worldtransferpricing.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/215#rankings", "link2": "", "image": "data/news/World_Transfer_Pricing_2015", "title": "RPBA has been ranked under Tier 3 in the World Transfer Princing 2015.", "text": "RPBA has been ranked under Tier 3 in the Transfer Pricing 2015, assuring its reference position in this tax practice area. In 2014, RPBA was also ranked under Tier 3. To view the full rankings please click here.", "data": "16-10-2014" }, { "id": 66, "link": "https://www.wook.pt/ebook/codigo-do-iva-e-riti-notas-e-comentarios-antonio-carlos-dos-santos/15853824", "link2": "", "image": "data/news/IVA_e_RITI_book", "title": "Bruno Botelho Antunes is Co-Author of the Book "VAT Code and Intra Community Transactions Regime - Notes and Comments".", "text": "Bruno Botelho Antunes, Senior Associate of RPBA, has contributed to the “VAT Code and Intra Community Transactions Regime” annotation, a book coordinated by Clotilde Celorico de Palma and António Carlos dos Santos and released in July 15, 2014. This work is intended to serve as a tool for university students from accounting, management, law, economy and administration schools, as well as for a number of professionals (lawyers, consultants, accountants, taxation, public finance and tax law, etc.). To buy this book please click here.", "data": "21-07-2014" }, { "id": 65, "link": "", "link2": "", "image": "data/news/Tax_Directors_Handbook_2014", "title": "RPBA was ranked by the Tax Directors Handbook 2014.", "text": "RPBA was ranked by the Tax Directors Handbook 2014 as one of the leading tax law firms in Portugal.", "data": "17-06-2014" }, { "id": 64, "link": "https://www.globallawexperts.com/AwardPublications.aspx", "link2": "", "image": "data/news/Global_Law_Experts_logo", "title": "RPBA chosen as the winner of the 2014 Portuguese Corporate Tax Law Firm of the Year Award by GlobalLawExperts.", "text": "RPBA had obtained the same award in 2013 and 2011.", "data": "17-06-2014" }, { "id": 63, "link": "https://www.corp-intl.com/awards/", "link2": "", "image": "data/news/Corporate_Intl_Global_Awards_2014", "title": "RPBA chosen as "Tax Law Firm of the Year in Portugal" by the Corporate Intl Magazine.", "text": "RPBA was chosen as the Large Tier winner of the 2014 Corporate Intl Magazine Global Award for "Tax Law Firm of the Year in Portugal".", "data": "08-05-2014" }, { "id": 62, "link": "https://out-of-the-boxthinking.blogspot.com/2014/05/imposto-de-selo-sobre-predios-de.html", "link2": "", "image": "data/news/OOTB_logo", "title": "Ricardo da Palma Borges wrote three posts for the Portuguese real estate blog "Out of the box" regarding the Stamp Tax on the high value immovable property.", "text": "The first post examined the supposed house earmarking of some building plots. The second post analyzed the liability to this Tax of buildings organized under vertical or full property, as well as other discriminations. The third post addresses this Tax’s discrimination of immovable property with house earmarking and its temporal scope of application. To read this last post and access parts I and II of the article click here..", "data": "06-05-2014" }, { "id": 61, "link": "", "link2": "", "image": "data/news/UCP_FD_logo", "title": "Ricardo da Palma Borges delivers a conference on "The Portuguese tax system and the international tax conventions”.", "text": "RPBA's Managing Partner, Ricardo da Palma Borges, was invited by the Portuguese Catholic University to deliver a conference on "The Portuguese tax system and the international tax conventions" in the course of the “II Meeting Lisboa – São Paulo of Public Law”, that took place in Lisbon, on 5 May 2014.", "data": "05-05-2014" }, { "id": 60, "link": "https://chambers.com/legal-rankings/tax-portugal-7:49:174:1", "link2": "", "image": "data/news/Chambers_logo", "title": "RPBA and Ricardo da Palma Borges praised by the Chambers Europe 2014 directory.", "text": "In the 2014 edition of the Chambers & Partners - Europe directory, in the "Tax" practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma Borges has reached a position in Band 1. In the 2013 edition, RPBA and Ricardo da Palma Borges had achieved the same positions.In the 2011 and 2012 edition, in the "Tax" practice area, RPBA as a firm has ranked in Band 4 and our partner Ricardo da Palma Borges has reached a position in Band 2. Both rankings may be found here (see under "Firms" and "Lawyers"). ", "data": "30-04-2014" }, { "id": 59, "link": "http://videos.sapo.pt/Y1DtI7mQeeD58lvdn5SZ", "link2": "", "image": "data/news/EconomicoTV_logo", "title": "Ricardo da Palma Borges analyses Stamp Tax on "luxury immovable property" at Económico TV.", "text": "Ricardo da Palma Borges was invited by the “Right to Speak”, a partnership between Portuguese Económico TV channel and lawyer magazine Advocatus, to comment on the controversy surrounding the assessment of the Stamp Tax on the commonly designated "luxury immovable property", namely regarding building plots and building organized under vertical or full property. To watch the video of this program click here.", "data": "30-04-2014" }, { "id": 58, "link": "data/news/IS_luxo.pdf", "link2": "", "image": "data/news/Negocios_logo", "title": "Ricardo da Palma Borges questions the legality of the assessment of the tax on "luxury immovable property" regarding building plots.", "text": "In a statement to the Portuguese newspaper Jornal de Negócios, Ricardo da Palma Borges argued that the assessment of the tax on "luxury immovable property" regarding building plots, until 2013, is doomed to fail, since the case-law and the legislator are against the interpretation sustained by the Tax Authorities. To read the statement click here.", "data": "21-04-2014" }, { "id": 57, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA and Ricardo da Palma Borges praised by the 2014 edition of the Legal 500 directory.", "text": "In the 2014 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. Ricardo da Palma Borges and Pedro Ribeiro de Sousa are also Recommended Lawyers by this directory. RPBA and Ricardo da Palma Borges were also praised by the 2013 edition of the Legal 500 directory. The ranking may be found here.", "data": "11-04-2014" }, { "id": 56, "link": "https://www.wrike.com/customer-stories/rpba/", "link2": "", "image": "data/news/Wrike_logo", "title": "RPBA featured as a leading case of Wrike implementation.", "text": "Wrike is a project management platform used by RPBA´s team. Ricardo da Palma Borges, RPBA´s managing partner, answered a questionnaire by Wrike on our firm’s work, which is featured as a leading case of the platform’s implementation here.", "data": "07-02-2014" }, { "id": 55, "link": "data/news/diarioeconomico14fev", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a conference on "Portuguese tax competitiveness in terms of international taxation – The impact of the reform of the corporate income tax" at a Seminar on "Comparable and international taxation”.", "text": "RPBA's Managing Partner Ricardo da Palma Borges was invited by the Portuguese Taxation Observatory (a creation of the Portuguese Fiscal Association, the Chartered Accountants’ Bar and the economic newspaper Diário Económico) to deliver a conference on "The portuguese tax competitiveness in terms of international taxation – the impact of the reform of the corporate income tax" at a Seminar on "Comparable international taxation”, that took place in Lisbon, on 13 February 2014. To read a newspaper article on the Seminar click here.", "data": "13-02-2014" }, { "id": 54, "link": "https://www.bestlawyers.com/Admin/Firm/Reports/ListedLawyers?firm_id=53314&country=PT", "link2": "", "image": "data/news/Best_Lawyers_logo", "title": "Ricardo da Palma Borges has been ranked as a top lawyer in Best Lawyers.", "text": "Ricardo da Palma Borges has been ranked as a top lawyer in the 2014 edition of Best Lawyers directory for Portugal. The ranking under the "Tax Law" practice area and the "Tax Planning" subspecialty can be viewed by filling a form.", "data": "19-11-2013" }, { "id": 53, "link": "data/news/O_Planeamento_das_Grandes_Empresas_UCP_29_10_2013.pdf", "link2": "", "image": "data/news/UCP_FD_logo", "title": "Ricardo da Palma Borges delivers a conference on "Planning of Large Companies – The Reform of the Corporate Income Tax: Prospects and Contradictions”.", "text": "RPBA's Managing Partner Ricardo da Palma Borges was invited by the Portuguese Catholic University to deliver a conference on "Planning of Large Companies – The Reform of the Corporate Income Tax: Prospects and Contradictions ", that took place in Lisbon, on 29 October 2013. In the mentioned University Ricardo da Palma Borges will, in December 2013 and in January 2014, lecture International Tax Law to the Master’s Degree in Tax Lax. To download the presentation click here.", "data": "29-10-2013" }, { "id": 52, "link": "https://www.itrworldtax.com/Firm/Ricardo-da-Palma-Borges-Associados/Profile/520#lawyers", "link2": "", "image": "data/news/World_Tax_logo", "title": "RPBA has been ranked under Tier 3 in the World Tax 2014.", "text": "RPBA has been ranked under Tier 3 in the World Tax 2014. RPBA was ranked under Tier 4 in the World Tax 2011, 2012 and 2013 directories. The ranking may be found here.", "data": "24-10-2013" }, { "id": 51, "link": "data/news/Derrama_15-04-2013", "link2": "", "image": "data/news/Negocios_logo", "title": "RPBA challenged the constitutionality of the "new" municipal surcharge in the Constitutional Court.", "text": "In a statement to Portuguese newspaper Jornal de Negócios regarding the Constitucional Court decision that confirmed the constitutionality of the “new” municipal surcharge Ricardo da Palma Borges pointed to the dangerous precedent this decision represents given that, under its black letter, it allows the legislator to abolish the loss carry forward for companies.To read the statement click here.", "data": "15-04-2013" }, { "id": 50, "link": "https://www.legal500.com/c/portugal/tax/", "link2": "", "image": "data/news/The_Legal_500", "title": "RPBA and Ricardo da Palma Borges praised by the 2013 edition of the Legal 500 directory.", "text": "In the 2013 edition of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. The ranking may be found here.", "data": "01-04-2013" }, { "id": 49, "link": "", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a conference on "Loss carry forward and the forfeiture period for corporate income tax purposes: Article 45 (1) and (3) of the General Taxation Law".", "text": "RPBA's managing Partner Ricardo da Palma Borges was invited by the Portuguese Tax Association to deliver a conference on "Loss carry forward and the forfeiture period for corporate income tax purposes: Article 45 (1) and (3) of the General Taxation Law", that took place in Lisbon, on 28 February 2013.", "data": "28-02-2013" }, { "id": 48, "link": "data/news/Crise_e_fiscalidade_5_12_2012", "link2": "", "image": "data/news/Negocios_logo", "title": "Jornal de Negócios publishes an interview with Ricardo da Palma Borges on the crisis and the taxation of the real estate.", "text": "In the interview on the "Crisis and the taxation of the real estate", Ricardo da Palma Borges analyses the new tax on "luxury immovable property", the influence of the taxation of capital gains on the insolvency of companies in financial trouble and advantages of the implementation of a Personal Income Tax simplified regime for rents similar to the one which exists for self-employed workers or, alternatively, the broadening of the range of tax deductions. To read the statement click here.", "data": "05-12-2012" }, { "id": 47, "link": "data/news/Derrama_IFPM_27.9.2012.pdf", "link2": "", "image": "data/news/IFPM_logo", "title": "Ricardo da Palma Borges delivers a conference on "Municipal surcharge: Problems and Challenges".", "text": "RPBA's managing Partner Ricardo da Palma Borges was invited by the Fontes Pereira de Melo Institute to deliver a conference on the "Municipal Surcharge: Problems and Challenges", at the Seminar "What future for the local authorities in Portugal?", that took place in Lisbon, on 26 September 2012. To download the presentation click here.", "data": "26-09-2012" }, { "id": 46, "link": "data/news/Expatriates_IFA_27.4.2012.pdf", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a conference on "The tax regime for temporary expatriates in Portugal and Spain: practical aspects of implementation".", "text": "RPBA's managing Partner Ricardo da Palma Borges was invited by the Portuguese Fiscal Association to deliver a conference on the "The tax regime for temporary expatriates in Portugal and Spain: practical aspects of implementation", at the Bilateral Meeting between the Portuguese and Spanish Branches of the International Fiscal Association wich discussed "The Application of Tax Treaties and other current hot topics", that took place in Madrid, Spain, on 27 April 2012. To download the presentation click here.", "data": "27-04-2012" }, { "id": 45, "link": "https://www.globallawexperts.com/Awards.aspx", "link2": "", "image": "data/news/Global_Law_Experts_logo", "title": "RPBA is the winner of the 2014 Portuguese Corporate Tax Law Firm of the Year.", "text": "RPBA chosen as the winner of the 2014 Portuguese Corporate Tax Law Firm of the Year Award by Global Law Experts.", "data": "31-12-2011" }, { "id": 44, "link": "https://www.corp-intl.com/awards/", "link2": "", "image": "data/news/Corporate_Intl_Global_Awards_2011", "title": "Ricardo da Palma Borges is the Tax Lawyer of the Year 2011 in Portugal.", "text": "RPBA's managing Partner Ricardo da Palma Borges was chosen as the winner of the Corporate Intl Magazine 2011 Global Award for Tax Lawyer of the Year in Portugal.", "data": "30-12-2011" }, { "id": 43, "link": "data/news/Revista_137_TOC.pdf", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges integrates the Portuguese Taxation Observatory.", "text": "RPBA's managing Partner Ricardo da Palma Borges was chosen to integrate the specialty group on International and Comparative Taxation of the Portuguese Taxation Observatory, a creation of the Portuguese Fiscal Association, the Chartered Accountants’ Bar and the economic newspaper Diário Económico. To see the members of the Portuguese Taxation Observatory please click here (view page 13 - In Portuguese).", "data": "15-09-2011" }, { "id": 42, "link": "", "link2": "", "image": "data/news/IFA_2011", "title": "Ricardo da Palma Borges and Pedro Ribeiro de Sousa are Portuguese national reporters to Subject 1 - Cross-border restructuring, of the 2011 Paris IFA Congress.", "text": "The report has been recently published in the Cahiers de Droit Fiscal International. The Congress takes place between 11 and 15 September of 2011.", "data": "15-08-2011" }, { "id": 41, "link": "https://www.caad.org.pt/tributario/arbitros", "link2": "", "image": "data/news/CAAD_logo", "title": "Ricardo da Palma Borges and Gustavo Lopes Courinha were appointed tax arbitrators.", "text": "Ricardo da Palma Borges, RPBA's partner, and Gustavo Lopes Courinha, RPBA's senior associate, were appointed tax arbitrators by the Administrative Arbitration Centre (Centro de Arbitragem Administrativa). The list (in Portuguese) may be viewed here.", "data": "01-07-2011" }, { "id": 40, "link": "data/news/IRC_CEJ_1a_sessao.pdf" "link2": "data/news/IRC_CEJ_2a_sessao.pdf", "image": "data/news/CEJ_logo", "title": "Ricardo da Palma Borges lectures "Introduction to the Portuguese Corporate Income Tax" at the Second Training Course for the Administrative and Tax Courts.", "text": "Ricardo da Palma Borges will be lecturing in 2011 the "Introduction to the Portuguese Corporate Income Tax", included in the First Cycle of Theoretical and Pratical Training for Trainee Judges, in the area of Substantive and Procedural Tax Law of the Professional Component Program of the Centre for Judicial Studies - Second Training Course for the Administrative and Tax Courts. To see the presentations used during the training click on "1st Session" and "2nd Session".", "data": "03-04-2011" }, { "id": 39, "link": "data/news/Jornal_de_Negocios_-_juros_de_mora_sentena.pdf", "link2": "", "image": "data/news/Negocios_logo", "title": "Bruno Botelho Antunes, in a statement to Jornal de Negócios defends the illegality of the State charging interest for late payment.", "text": "In a statement to Portuguese newspaper Jornal de Negócios in regard of a court decision confirming the illegality of the State charging of interest for late payment in the period between 29 April and 31 December 2010, Bruno Botelho Antunes declared that, in the absence of a timely publication of the applicable rate by the Public Credit and Treasuty Management Institute, the Portuguese Tax Authorities may not claim such interest from the taxpayers. To read the article (in Portuguese) click here.", "data": "04-03-2011" }, { "id": 38, "link": "data/news/Expresso_-_doacoes_para_que_vos_quero.pdf", "link2": "", "image": "data/news/Expresso_logo", "title": "Expresso publishes an article by Ricardo da Palma Borges on the thirteenth and last scheme that the Portuguese Tax Administration considered abusive.", "text": "In an article entitled “Donations: what are you needed for?”, Ricardo da Palma Borges analises the thirteenth and last scheme that the Portuguese Tax Administration [Direcção-Geral das Contribuições e Impostos (DGCI)] considered abusive: the donation of real estate by the shareholders — physical persons — to a private limited company that was already using it. To read the article (in Portuguese) click here.", "data": "30-12-2010" }, { "id": 37, "link": "data/news/Paraisos_Fiscais_e_Regimes_Fiscais_Privilegiados.pdf", "link2": "", "image": "data/news/I_Congresso_Fiscal_2010", "title": "Ricardo da Palma Borges delivers a lecture at the 1st IDEFF/ALMEDINA Tax Conference - "Tax Law in Times of Crisis".", "text": "Ricardo da Palma Borges was invited by the Institute of Economic, Fiscal and Tax Law of the Lisbon University Faculty of Law to give a lecture on the 1st IDEFF/Almedina Tax Conference - "Tax Law in Times of Crisis" under the subject "Article 66.º of the Corporate Income Tax: in the Crossroads of Globalization". To view the presentation (in Portuguese) click here.", "data": "26-11-2010" }, { "id": 36, "link": "data/news/Cross_Border_Business_Restructuring_in_Portugal.pdf", "link2": "", "image": "data/news/EY_logo", "title": "Ricardo da Palma Borges delivers a conference on "Cross-Border Business Restructuring in Portugal".", "text": "RPBA's Managing Partner Ricardo da Palma Borges was invited by Ernst & Young to deliver a conference on the "Cross-Border Business Restructuring in Portugal", at the 7th Annual Ernst & Young European Transfer Pricing Forum, that took place in Cascais, on 28 October 2010. To download the presentation click here.", "data": "28-10-2010" }, { "id": 35, "link": "data/news/01A_FS1.pdf" "link2": "data/news/01B_FSOJE.pdf", "image": "data/news/Conferencia_FSOConsultores_2010", "title": "Ricardo da Palma Borges delivers a lecture at the Conference “Solutions for tax competitiveness”.", "text": "Ricardo da Palma Borges was invited by FSO Consultores to deliver a lecture on the taxation of investment funds at the Conference “Solutions for tax competitiveness" that took place in Lisbon. To view the presentation click here (Language: Portuguese) and to read an article on the Conference click here (Language: Portuguese).", "data": "01-07-2010" }, { "id": 34, "link": "data/news/JN_Manifesto_fiscal_27.4.2010.pdf", "link2": "", "image": "data/news/Negocios_logo", "title": "Ricardo da Palma Borges, Gustavo Lopes Courinha and Bruno Botelho Antunes are three of the promoters of the “Manifest for a non-retroactive taxation of capital gains on securities: the need for a transitory regime”.", "text": "The Manifest, published in the Portuguese newspaper Jornal de Negócios, argues the need for a transitory regime for those who acquired shareholdings, bonds and other debentures, and other securities before the publication of the changes to the Personal Income Tax Code regarding the taxation of capital gains, which will predictably occur in June or July 2010. To read the Manifesto (in Portuguese) click here.", "data": "27-04-2010" }, { "id": 33, "link": "data/news/UCP_Derrama_massa_salarial_28.1.2010.pdf", "link2": "", "image": "data/news/UCP_FD_logo", "title": "Ricardo da Palma Borges delivers a lecture at the Conference “The Municipal Surcharge, Municipalities and Companies”.", "text": "Ricardo da Palma Borges was invited by the Law Faculty of the Lisbon School of the Portuguese Catholic University to lecture on “The wage volume criterion” at the Conference “The Municipal Surcharge, Municipalities, and Companies”. To view the presentation click here (Language: Portuguese).", "data": "28-01-2010" }, { "id": 32, "link": "data/news/04A_Nolot_Sports-and-Taxation-Seminar_3-4.12.2009.pdf", "link2": "data/news/04B_NOLOT_Taxation_of_Sportsmen_Sportswomen_Portugal_3.12.2009.pdf", "image": "data/news/SLT_Seminar_logo", "title": "Ricardo da Palma Borges delivers a lecture on “International taxation regimes for sportspersons and sports activities in Portugal”.", "text": "Ricardo da Palma Borges was invited by NOLOT Seminars to deliver a lecture on “International taxation regimes for sportspersons and sports activities in Portugal”, at the Sixth International Sports Law and Taxation Seminar, which took place in Amsterdam, The Netherlands, on 3 and 4 December 2009. To see the agenda click here and to view the presentation click here.", "data": "04-12-2009" }, { "id": 31, "link": "data/news/AFP_Residentes_no_habituais_26.11.2009.pdf", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a lecture on “The new tax regime for non-habitual residents”.", "text": "Ricardo da Palma Borges was invited by the Portuguese Fiscal Association to deliver a lecture on “The new tax regime for non-habitual residents”, which took place in Lisbon, Portugal. To view the presentation click here (Language: Portuguese)., "data": "26-11-2009" }, { "id": 30, "link": "data/news/JN_Amnistia_fiscal_21.10.2009", "link2": "", "image": "data/news/Negocios_logo", "title": "Ricardo da Palma Borges expresses to Jornal de Negócios his rejection regarding the tax amnesty.", "text": "Ricardo da Palma Borges stated to Portuguese newspaper Jornal de Negócios that the damage a possible tax amnesty in Portugal would cause on the rule of law and on the tax system would most likely not be offset by its economical success. To read the statement (in Portuguese) click here.", "data": "21-10-2009" }, { "id": 29, "link": "", "link2": "", "image": "data/news/MFAP_logo", "title": "Presentation of the Report by the Work Group for the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System.", "text": "The Report of the Work Group for the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System, of which Ricardo da Palma Borges and Gustavo Lopes Courinha were members, in the Subgroup on Income Tax Reform, was presented.", "data": "16-10-2009" }, { "id": 28, "link": "", "link2": "", "image": "data/news/MFAP_logo", "title": "Ricardo da Palma Borges and Gustavo Lopes Courinha appointed for the Work Group for the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System.", "text": "Carlos Lobo, the Secretary of State of Tax Affairs, appointed Ricardo da Palma Borges and Gustavo Lopes Courinha for the Work Group for the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System, as members of the Subgroup on Income Tax Reform.", "data": "15-01-2009" }, { "id": 27, "link": "", "link2": "", "image": "data/news/TSF_logo", "title": "Ricardo da Palma Borges told TSF Rádio Notícias that the Portuguese State may retrieve the amount it was due in cases like that of Banco Português de Negócios.", "text": "Ricardo da Palma Borges told Portuguese radio station TSF Rádio Notícias that the Portuguese State may retrieve the amount it was due, in cases like that of Oliveira e Costa, former member of the board of the Portuguese bank Banco Português de Negócios, provided that proof that the division of property between former spouses was made to deprive creditors of their rights, even though evidence to this effect is hard to establish.", "data": "21-11-2008" }, { "id": 26, "link": "", "link2": "", "image": "data/news/TSF_logo", "title": "Ricardo da Palma Borges explained to TSF Rádio Notícias how to prove joint tax residence in case of common law marriages.", "text": "Ricardo da Palma Borges stated to the Portuguese radio station TSF Rádio Notícias his surprise towards the attitude of the Personal Income Tax Services, which intend to audit taxpayers who live under common law marriage. Ricardo da Palma Borges further stated that taxpayers may prove joint tax residence through various documents as well as, ultimately, testimonial evidence.", "data": "16-08-2008" }, { "id": 25, "link": "data/news/IDEFF_CFC_LEGISLATION_AND_EC_LAW_19.5.2008.pdf", "link2": "", "image": "data/news/IDEFF_logo", "title": "Ricardo da Palma Borges was a commentator on the Seminar on “CFC rules and European Tax Law”.", "text": "Ricardo da Palma Borges was invited to comment on the lecture delivered by Doctor Alexander Rust at the Seminar organized by the Institute of Economic, Fiscal and Tax Law of the Lisbon University Faculty of Law on “CFC rules and European Tax Law”. To view the presentation click here.", "data": "19-05-2008" }, { "id": 24, "link": "data/news/SE_O_contribuinte_em_fuga_11.4.2008.pdf", "link2": "", "image": "data/news/Economico_logo", "title": "Semanário Económico publishes an article by Ricardo da Palma Borges on the modern fight against tax avoidance.", "text": "In an article entitled “The taxpayer on the run: the terrorist of the XXI century”, published by the Portuguese newspaper Semanário Económico, Ricardo da Palma Borges analyses the use of increasingly intrusive and aggressive means to ensure tax compliance. To read the article (in Portuguese) click here.", "data": "11-04-2008" }, { "id": 23, "link": "data/news/Uninova_O_Caso_Marks_Spencer_14.2.2008.pdf", "link2": "", "image": "data/news/CMSC_logo", "title": "Ricardo da Palma Borges delivers a lecture on “The Marks & Spencer Case - And its consequences for Portugal”.", "text": "Ricardo da Palma Borges was invited by the Uninova and by the Portuguese Association of Tax Consultants to deliver a lecture on “The Marks & Spencer Case - And its consequences for Portugal”, at the Conference “Restructuring of Enterprises and Limits of Tax Planning”, that took place in Lisbon. To see the presentation (in Portuguese) click here.", "data": "14-02-2008" }, { "id": 22, "link": "data/news/SE_Decalogo_negro_II_29.2.2008.pdf", "link2": "", "image": "data/news/Economico_logo", "title": "Semanário Económico publishes an article by Ricardo da Palma Borges on the poor behavior of the Portuguese Tax Administration.", "text": "In an article entitled “Black Decalogue of Portuguese Tax Competitiveness II”, published by the Portuguese newspaper Semanário Económico, which follows on a previous text, Ricardo da Palma Borges now focuses on the poor behavior of the Portuguese Tax Administration. To read the article (in Portuguese) click here.", "data": "29-02-2008" }, { "id": 21, "link": "data/news/SE_Decalogo_negro_I_18.1.2008.pdf", "link2": "", "image": "data/news/Economico_logo", "title": "Semanário Económico publishes an article by Ricardo da Palma Borges on the dark side of choices made by the Portuguese tax legislator.", "text": "In an article entitled “Black Decalogue of Portuguese Tax Competitiveness I”, published by the Portuguese newspaper Semanário Económico, Ricardo da Palma Borges critically analyses certain choices made by the Portuguese tax legislator, demonstrating their damage to the national competitiveness. To read the article click here.", "data": "18-01-2008" }, { "id": 20, "link": "data/news/DE_Saiba_como_pode_pagar_menos_IRS_em_2008_8.11.2007.pdf", "link2": "", "image": "data/news/Diario_Economico_logo", "title": "Ricardo da Palma Borges explains to Diário Económico how to assure a bigger Personal Income Tax refund.", "text": "Ricardo da Palma Borges explained to newspaper Diário Económico how to avoid the mistakes that prevent refunds of Personal Income Tax. To read the statement (in Portuguese) click here.", "data": "08-11-2007" }, { "id": 19, "link": "data/news/SE_Competitividade_e_Fiscalidade_19.10.2007.pdf", "link2": "", "image": "data/news/Economico_logo", "title": "Semanário Económico publishes an article by Ricardo da Palma Borges on the relations between competitiveness and taxation.", "text": "In an article entitled “Competitiveness and Taxation”, published by the Portuguese newspaper Semanário Económico, Ricardo da Palma Borges analyses the statistics and the studies available on the subject and argues for a systematic fight against tax compliance costs. To read the article (in Portuguese) click here.", "data": "19-10-2007" }, { "id": 18, "link": "data/news/Programa ZFM 2007.pdf", "link2": "", "image": "data/news/ZFM_2007", "title": "Ricardo da Palma Borges delivers a lecture on “The practical application of the Madeira Free Zone regime”.", "text": "Ricardo da Palma Borges was invited by AREP - Inter-University Association for European Studies and the European Institute of the Lisbon University School of Law to deliver a lecture on "The practical application of the Madeira Free Zone's regime” as part of the European Days on "State Aid and Free Zones". To see the agenda (in Portuguese) click here.", "data": "19-04-2007" }, { "id": 17, "link": "data/news/DE_Especialistas_rejeitam_proposta_do_Procurador_23.2.2007.pdf", "link2": "", "image": "data/news/Diario_Economico_logo", "title": "Ricardo da Palma Borges expresses his opposition to of the burden of proof shifting to Diário Económico.", "text": "Ricardo da Palma stated to the Portuguese newspaper Diário Económico that he opposes the shifting of the burden of proof in criminal tax offences, given that existing rules already cope with such situations. To read the statement (in Portuguese) click here.", "data": "23-02-2007" }, { "id": 16, "link": "data/news/Expresso_Caso_Veiga_13.1.2007.pdf", "link2": "", "image": "data/news/Expresso_logo", "title": "Ricardo da Palma Borges expresses his opinion to Expresso regarding the Veiga Affair.", "text": "Ricardo da Palma Borges stated to Portuguese newspaper Expresso that the State has four years to uncover the debt of a taxpayer (statute of forfeiture) and eight years to collect it (statute of limitation). To read the statement (in Portuguese) click here.", "data": "13-01-2007" }, { "id": 15, "link": "", "link2": "", "image": "data/news/Financas_logo", "title": "Ricardo da Palma Borges appointed as the independent member of the selection jury for Directorate-General of Taxes’ Heads of Division.", "text": "The Lisbon University Faculty of Law appointed Ricardo da Palma Borges as the independent member of the selection jury of the Directorate-General of Taxes for the Heads of Division of the Personal Income Tax, Corporate Income Tax, Value-Added Tax and Municipal Property Tax.", "data": "04-01-2007" }, { "id": 14, "link": "data/news/Ad_Concordiam_Regional_Tax_Regulation_12.12.2006.pdf", "link2": "", "image": "data/news/Ad_Concordiam_old_logo", "title": "Ricardo da Palma Borges delivers a lecture on “Models of Regional Tax Regulation in Europe – Portugal (Azores and Madeira)”.", "text": "Ricardo da Palma Borges was invited by the Institute of Basque Studies of the University Deusto and the Association for the Promotion and Dissemination of the Economic Agreement, AD CONCORDIAM, to deliver a lecture on “Models of Regional Tax Regulation in Europe – Portugal (Azores and Madeira)” at the International Congress on Economic Agreement and Europe (Economic Agreement, Regional Tax Regulation and State Aid) which took place in Bilbao, Spain, from 12 to 14 December 2006. To see the presentation click here.", "data": "14-12-2006" }, { "id": 13, "link": "data/news/VE_Fisco_obriga_empresas_a_contabilidade_dupla_13.10.2006.pdf", "link2": "", "image": "data/news/Vida_Economica_logo", "title": "Ricardo da Palma Borges alerts that certain companies will have to keep their accounting records according to two methods in Vida Económica.", "text": "Ricardo da Palma Borges draws the attention, in a statement to Portuguese magazine Vida Económica, to the compliance cost deriving from this situation and to the fact that some Corporate Income Tax Code rules are not compliant with EU law. To read the statement (in Portuguese) click here.", "data": "13-10-2006" }, { "id": 12, "link": "data/news/Conferencia_Internacional_Competitividade_e_Concorrencia_Fiscal_16.9.2006.pdf", "link2": "", "image": "data/news/CamTOC_logo", "title": "Ricardo da Palma Borges delivers a lecture on “The Portuguese Corporate Income Tax and Competitiveness”.", "text": "Ricardo da Palma Borges was invited by the Portuguese Chamber of Accountants to participate as speaker in the International Conference “Tax Competition and Competitiveness” and to deliver a lecture on “The Portuguese Corporate Income Tax and Competitiveness”, in Lisbon, Portugal, on 15 and 16 September 2006. To read a news (in Portuguese) on this Conference click here.", "data": "16-09-2006" }, { "id": 11, "link": "", "link2": "", "image": "data/news/Guine_Bissau_flag", "title": "Ricardo da Palma Borges delivers a series of lectures in Guinea-Bissau on “Implementation of free zones”, “Taxation of foreign investment” and “Direct and immediate effect of the regional integration institutions”.", "text": "Ricardo da Palma Borges was invited by the Ministry of Economy of Guinea-Bissau to deliver lectures on “Implementation of free zones”, “Taxation of foreign investment” and “Direct and immediate effect of the regional integration institutions”, in Bissau, Guinea-Bissau, to be held on 28-29 June 2006.", "data": "29-06-2006" }, { "id": 10, "link": "", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a lecture on “WTO and Direct Taxation”.", "text": "Ricardo da Palma Borges was invited by the Portuguese Fiscal Association to deliver a lecture in Lisbon on “WTO and Direct Taxation”.", "data": "30-06-2005" }, { "id": 9, "link": "data/news/1.Programa_Convite_ENCONTROS_FISCALIDADE_12.4.2005.pdf", "link2": "data/news/2.NoticiaSE_ENCONTROS_FISCALIDADE_15.4.2005.pdf", "image": "data/news/EY_logo", "title": "Ricardo da Palma Borges delivers a lecture in the Ernst & Young/Semanário Económico Tax Meetings.", "text": "Ricardo da Palma Borges was invited to deliver a lecture on “Foreign Investment and Fiscal Contracts” in the Ernst & Young/Portuguese newspaper Semanário Económico Tax Meetings. To see the agenda click here and to read an article on the event click here (Language: Portuguese).", "data": "15-04-2005" }, { "id": 8, "link": "", "link2": "", "image": "data/news/FDUL_logo", "title": "Ricardo da Palma delivers a lecture at Round Table on “Foreign Investment and Fiscal Contracts”.", "text": "Ricardo da Palma Borges was invited by the Lisbon University Faculty of Law to deliver a lecture on the Round Table about “Foreign Investment and Fiscal Contracts”, in the context of the “Journeys on the 15 years of the 1988/1989 Tax Reform”.", "data": "16-11-2004" }, { "id": 7, "link": "data/news/Beneficios_fiscais_Mais_Valia_1.10.2004.pdf", "link2": "", "image": "data/news/MaisValia_logo", "title": "Ricardo da Palma Borges comments on the termination of Personal Income Tax benefits to Mais-Valia magazine.", "text": "Ricardo da Palma Borges made a statement to the Mais-Valia Portuguese magazine about the termination of tax benefits for Home Saving Accounts, Retirement and Education Saving Plans and Stock Saving Plans. To read the statement (in Portuguese) click here.", "data": "01-10-2004" }, { "id": 6, "link": "", "link2": "", "image": "data/news/AFP_logo", "title": "Ricardo da Palma Borges delivers a lecture on “Controlled Foreign Companies rules”.", "text": "Ricardo da Palma Borges was invited by the Portuguese Fiscal Association to deliver a lecture in Lisbon on “Controlled Foreign Companies rules”.", "data": "25-03-2004" }, { "id": 5, "link": "data/news/Imobiliario_Off-shore_Visao_6.11.2003.pdf", "link2": "", "image": "data/news/Visao_logo", "title": "Ricardo da Palma Borges comments the reform on real estate taxation to Visão magazine.", "text": "Ricardo da Palma Borges stated to Portuguese magazine Visão that he is not favorable to the announced 5% increase in the Municipal Property Tax for property held by off-shore companies and referred ways to circumvent this rule. To read the statement (in Portuguese) click here.", "data": "06-11-2003" }, { "id": 4, "link": "data/news/DN_Madeira_Portaria_CINM_3.2.2003.pdf", "link2": "", "image": "data/news/DN_Madeira_logo", "title": "Ricardo da Palma Borges states in DN-Madeira that Finance Ministry’s Order no. 555/02 is unconstitutional.", "text": "Ricardo da Palma Borges stated to Portuguese regional newspaper DN-Madeira that he considers the profit imputation Order applicable to the banking sector established in Madeira’s International Business Centre as “formally illegal and substantially unconstitutional”. To read the statement (in Portuguese) click here.", "data": "03-02-2003" }, { "id": 3, "link": "data/news/SE_Governo_cede_Banca_22.11.2002.pdf", "link2": "", "image": "data/news/Economico_logo", "title": "Ricardo da Palma Borges comments, for Semanário Económico, on the changes in tax benefits for the banking sector established in Madeira’s International Business Centre.", "text": "Ricardo da Palma Borges stated to Portuguese newspaper Semanário Económico that the changes proposed in the 2003 State Budget Law regarding tax benefits for financial entities established in Madeira’s International Business Centre are a cession to that sector. To read the statement (in Portuguese) click here.", "data": "22-11-2002" }, { "id": 2, "link": "data/news/O_Independente_Mais_valias_8.11.2002.pdf", "link2": "", "image": "data/news/Independente_logo", "title": "O Independente publishes an article by Ricardo da Palma Borges on the taxation of capital gains on securities.", "text": "In an article published by the Portuguese newspaper O Independente Ricardo da Palma Borges expresses his view that “last week was enacted an unjust, unconstitutional, unnecessary, inefficient and inept law that that restores a tax privilege for capital gains on securities earned by individuals”. To read the article (in Portuguese) click here.", "data": "08-11-2002" }, { "id": 1, "link": "data/news/Expresso_Portaria_CINM_7.9.2002.pdf", "link2": "", "image": "data/news/Expresso_logo", "title": "Ricardo da Palma Borges tells Expresso that the Ministry of Finance’s Order no. 555/02 is unconstitutional.", "text": "Ricardo da Palma Borges stated to Portuguese newspaper Expresso that the Ministry of Finance’s Order no. 555/02 is “formally illegal and substantially unconstitutional”, also stating that an order should “define criterions and procedures but not set a result or determine the computation of the taxable income”. To read the statement (in Portuguese) click here.", "data": "07-09-2002" }, { "id": 0, "link": "data/news/O_Independente_SEAF_24.5.2002", "link2": "", "image": "data/news/Independente_logo", "title": "O Independente publishes an article by Ricardo da Palma Borges on the new Secretary of State of Tax Affairs.", "text": "In an article published by the Portuguese newspaper O Independente Ricardo da Palma Borges analyzes the challenges faced by the new Secretary of Tax Affairs and shows ways ahead. To read the article (in Portuguese) click here.", "data": "24-05-2002" },