Welcome to RPBA - Brochure from 06.03.2024

WELCOME TO
Last Updated: 06.03.2024

OVERVIEW
01
ABOUT US
▪ Page 6
02
Mission
▪ Page 10
05
Industries /
Client Base and Demographics /
Relationship with otherProfessionals
▪ Page 24
06
TEam
▪ Page 28

03
Practice areas
▪ Page 14
04
Expertise Services
▪ Page 18
07
Recenttax
recognition
▪ Page 48
08
Contacts
▪ Page 50

RPBA is a Portuguese tax law
boutique firm,
paying attention to every detail and willing
to unravel the most intricate tax challenges. 7

RPBA believes that needs in this field are better served by a small
pool of young, dynamic and talented individuals than by a vast
number of average consultants.
Modus Operandi
RPBA emphasizes tailor-made and partner supervised services to
carefully selected Clients, who enjoy personalized attention,
undivided dedication and full availability.
Segment
RPBA is focused on niche practice areas, where it believes that it is
able to excel, being that we incorporate studying, pro bono,
publishing, teaching and associative and public activities in our
professional lives.
8

Skills
RPBA has highly skilled Portuguese tax lawyers who develop Tax Consulting, Tax
Opinions, Tax Legislation Design, Tax Optimization and Tax Litigation, either on
International or Domestic Tax Law, with a focus on income and real estate taxes.
DevelopmenT
RPBA team receives constant tax training and knowledge updates and publishes regularly
an array of fiscal content, from computer presentations to articles in academic reviews.
FOCUS
RPBA has specific expertise in personal residence planning in Portugal (namely through
the Portuguese non-habitual tax resident regime) and abroad, Family Office setting-up and
management and corporate and business restructuring.
Personalization
RPBA offers a personalised service: for each Client there is an identified contact,
relationship manager and delivery responsible person, providing a focal coordinating point.
9

Respect for the Clients’ trust and best
interests, assuring the confidentiality of their
identity, data, and other information.
Uncompromising excellence on problem-
solving and implementation of solutions.
RPBA’s Core Values are …
To unravel tax problems thoroughly and
innovatively and to contribute for the
advancement and welfare of taxpayers.
RPBA’s Core Purpose is ...
Personalized attention, undivided dedication
and full availability to carefully selected
Clients.
Understanding the uniqueness of our
professionals and providing personal and
professional growth opportunities for them.
Wearethesumofourpeople:
Their qualities, their initiatives, their intellectual investments
and their learning experiences. We want to recruit good
people and to see the good in them, to delegate, to have them
perform, to hold them accountable, and to make achievers out
of them.
11

A law firm recognized in the professional and
academic milieus as leader in finding solutions
for the most intricate tax questions.
A tax law boutique serving other lawyers.
RPBA’s Envisioned Future is to become ...
A place of venture in quality, performance,
and personal character in which lawyers and
Clients through a continuous common effort,
simultaneously preserving our core principles
and fostering entrepreneurship, achieve
mutual fulfilment in the search of innovative
tax solutions.
Use our best judgment in all situations.
There are no other rules.
Na RPBA’s Work Rule one and only is …
12

RPBA practice areas are Tax Law and, on an ancillary basis, Company Law, Real Estate Law and Contract Law,
especially due to our involvement in tax optimization and restructuring of operations and corporate groups.
The fact that we have deliberately narrowed our service offer to tax and tax related issues does not mean a necessary
restriction of our Client base. Indeed, taxation permeates every aspect of contemporary life, and accordingly each person is
prone to be a taxpayer of some sort.
15

Tax is one of the most complex and ever
evolving areas of knowledge.
It encompasses law, microeconomics, public
finance, accounting and financial
computation. Tax advisory work is an elusive
designation that may comprise:
Tax Compliance, Tax Auditing, Tax
Consulting, Tax Opinions,
Tax Legislation Design, Tax Optimization,
Tax Litigation, Tax Crime Defense.
International, European and
Domestic Tax Law.
Taxes as diverse as those on income, wealth, real
estate transfer and ownership, value-added,
energy, cars, gifts and inheritance, stamp duties,
excises, customs duties, as well as social security
contributions and fees.
16

To deal with the challenge of every taxpayer being a potential Client,
RPBA has to be very selective,
only taking up work that is of interest, not necessarily on financial grounds, but due to the intellectual
challenges it presents, and that fits what it believes it can do best: Tax Consulting, Tax Opinions, Tax
Legislation Design, Tax Optimization, Tax Litigation and Tax Arbitration, either on International,
European (including State Aid) or Domestic Tax Law, with a focus on income and real estate taxes as well
as on Social Security. Nevertheless, our thorough and inside knowledge of the Portuguese and
International tax arena enables us to provide Clients with the best recommendations in other jurisdictions
and in those tax practice areas that are outside our core niches.
17

CORPORATE:
▪ Foreign investment and disinvestment structuring in Portugal and Portuguese investment
and disinvestment structuring abroad, in particular in real estate;
▪ “Un-offshoring” of structures;
▪ Restructuring of Portuguese and international economic groups (mergers, spin-offs, asset
contributions, share for share exchanges, tax grouping, European economic interest
groupings, unincorporated silent partnerships and other joint ventures);
▪ Business restructuring (v.g. from distribution to commissionaire), cost contribution,
sharing and service agreements and structuring of income flows and transfer pricing
within Portuguese and international economic groups, namely interest, service fees and
royalties.
RPBA has special expertise in the followingfields:
19

PERSONAl:
▪ Residence planning (in particular through the Portuguese non-habitual resident and golden visa regimes or through similar
foreign regimes). We have relevant experience with Polish, North American, Swiss, Swedish, Brazilian, French and UK
nationals or former residents, among others.
▪ Secondment of Portuguese nationals abroad and of foreigners in Portugal;
▪ Optimization of the private wealth of high net worth or income individuals.
For more information on our Residence
Planning Services, please visit our
microsite
www.nonhabitualtaxresident.com
or scan this QR code with your
smartphone:
20

TAX LITIGATION:
▪ Before both the tax administration and the judicial, arbitration and constitutional courts, especially in the areas of
Corporate Income Tax and real estate taxation, namely, as far as the latter is concerned, regarding the Personal Income
Tax regime for rollover relief of capital gains deriving from the sale of immovable property used as an habitual abode.
▪ Rural land consolidation;
▪ Holding structures;
▪ Leases;
▪ Investment;
▪ Development.
REAL ESTATE:
21

▪ Financial products, including life insurance and certificates; regimes of communication of cross-border transfers and
offshore accounts as well as of bank secrecy waivers; disclosure, tax optimization and reduction of compliance costs
associated with offshore income.
For more information on our Family
Office Services, please visit our
microsite
www.familyofficeportugal.com
or scan this QR code with your
smartphone:
FinaNCIAL:
Family offices:
▪ Structuring and managing, either on the real estate or on the financial angle, by the use of holding and operational
companies, trusts, private and family foundations, life insurance, wills, shareholders’ agreements and family protocols.
22

Industries / Client Base and
Demographics / Relationship with
other Professionals
05
24

INDUSTRIES
RPBA Clients' main sectors of activity are real estate (encompassing all
its subsectors like shopping centers and retail parks, construction and
development, hotels and leisure), manufacturing industry and
commercial distribution (especially of pulp, paper and beverages),
telecommunications and information technology, holdings and finance.
25

Client Base and Demographics
RPBA Clients include domestic and international corporate groups;
family-owned and small and medium-sized enterprises with national
and international operations; auditing, management and accounting
companies and other law offices; high net worth or income individuals
and families; foundations, public entities and non-profit organizations.
Besides corporate bodies, RPBA serves individuals, focusing on active
life individuals like expatriates (serving digital nomads, poker players,
financial traders and investors in crypto assets), skilled professionals,
entrepreneurs, real estate buyers or sellers, normally aged between 30
and 60, on family office management and on estate and succession
planning of elder individuals.
26

Relationship with other Professionals
In order to maintain its profile and niche tax practice areas without
compromising its ability to offer clients a full tax service, as well as for
a second partner review in projects that comprise an added degree of
complexity and/or risk, RPBA has selective tax associations (which do
not impair other sporadic collaborations) with like-minded individuals
and well-known professionals in these other fields. In this regard we
highlight Dr. Raul Soares da Veiga, Partner and Lawyer at Raul Soares
da Veiga & Associados – Sociedade de Advogados, R.L. for Tax Crime
Defense.
RPBA has associations with other premier law offices, and relevant
joint work experience with the leading Madeira Free Zone
management companies, the big four auditing and consulting firms,
several property appraisers, two preeminent statutory auditors and
three accounting firms, which enable it to provide its Clients with
quality services or recommendations in other relevant legal and non-
legal areas.
27

RPBA has a small but highly qualified team where each lawyer is first
and foremost valued as a person and as a unique individual, being
provided with an e-mail address on a first name basis.
Ricardo, Catarina, and Rita have met at the Lisbon University School of
Law, where all have graduated. They share trust, mutual admiration,
and of course a passion for Tax Law. In their view, an independent
boutique law firm enables them to be not merely tax professionals but
full tax personas - incorporating studying, pro bono, publishing,
teaching and association and public activities in their lives -, and to
better serve Clients in need of tax talent.
Subsequently, Ana Isabel, a Ricardo’s former student in the Licenciatura
from Lisbon University School of Law, Lisete from Nova University of
Lisbon School of Law, and Carolina from University of Coimbra Law
School, have joined the team.
More recently, Alexandra Lopes, a Ricardo’s former student in the
Master’s Degree in Tax Law at the Catholic University, Ana Patrício,
from Nova University of Lisbon School of Law, António, a Ricardo’s
former student in the Master’s Degree in Tax Law at the Catholic
University and Maria, also from Nova University of Lisbon School of
Law strengthened this group, with their talent and skills.
RPBA also counts with the help of its External Consultant Alexandra
Gonçalves Marques, particularly in the areas of immigration (visas,
especially golden visa, and nationality).
RPBA's legal team also relies on the knowledge, support and drive of
Isabel, Filipa, Sara, Marta Rêgo and José Soares, which enabled a project
to be converted into a reality.
Please find on the side the persons of reference and primary contact for
each RPBA Expertise Service.
30

He is recognised as a Specialist Lawyer in Tax Law by the Portuguese Bar Association since 23 December 2004.
He has extensive experience as a Tax and Legal Adviser and as an Economy and Tax Law Teacher at Graduate and Post-Graduate
Level on Law and Management Schools, namely at the Lisbon University School of Law, where he was a Teaching Assistant from
1994 up to 2007 and where he has obtained his Licenciatura in Law with a final grade point average of 16/20 in 1995 and his Master
of Law (LL.M.) with a final grade point average of 18/20 in 2003.
He was formerly Aid to the Secretary of State of Tax Affairs in the Ministry of Finance in Portugal (2001-2002) and International
Tax Services Manager at Ernst & Young (2000-2001), having started his professional career at Arthur Andersen (1995-1997).
He has been four times Portuguese National Reporter to the International Taxation "High Level Scientific Conferences" organized
by the Vienna University of Economics and Business Administration and supported by the European Commission.
He has been appointed as Portuguese national reporter to Subject 1 - Cross-border business restructuring, of the 2011 Paris IFA
Congress.
In 2009 he was appointed by the Portuguese Secretary of State of Tax Affairs as a member of the Sub-Group on The Reform of the
Income Taxes, of the Group on the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System.
In 2007 he was appointed by the Lisbon University School of Law 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.
He is a frequent speaker at tax conferences in Portugal and abroad, a commentator of tax issues for Portuguese TSF radio station
and Portuguese economic daily newspapers Jornal de Negócios and Diário Económico, among others, and has published more than
thirty academic articles and papers, several newspaper articles, and a compendium of Economic Legislation of Guinea-Bissau. He is
also editor of a recent IBFD European Tax Law book.
He has knowledge of the legal and tax systems of Cape Verde (where he lectures frequently at a Post-Graduation on Taxation
organized by the Fundação Direito e Justiça and the Lisbon University School of Law) and Guinea-Bissau (where he was Senior
Lecturer and Coordinating Teacher to the Junior Degree in Law at the Bissau School of Law between October 1997 and September
1998).
He is a member of the Editorial Board of Portuguese tax review Fiscalidade, of the Consulting Board of Portuguese tax review
Revista de Finanças Públicas e Direito Fiscal and of the Portuguese and International Fiscal Associations since October 1998.
Since 2011, he has been an arbitrator on tax matters for the Portuguese Administrative Arbitration Centre (CAAD).
Ricardo da Palma Borges ManagingPartner / Lawyer
ricardo@rpba.pt
32

AnaRitaPereira
Ana Rita Pereira achieved the Licenciatura in Law, in the Economics major of the Lisbon University School of Law,
with a final grade point average of 15/20 in 2007.
From November 2006 to July 2008 she attended part-time the Post-Graduation in Tax Law of the Institute of
Economic, Finance and Tax Law of the Lisbon University School of Law, with a final grade point average of 15/20.
She has completed in 2014 an Executive Master 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 is a lecturer in the Post-graduation in Real Estate Investments of the INDEG-ISCTE Business School, since 2019.
She is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
rita@rpba.pt
Partner / Lawyer
33

Ana Isabel Correia joined the firm in June 2018 and she is a partner since January 2021.
Ana has a long experience as a tax lawyer, advising domestic and multinational groups on contentious and non-
contentious tax issues, mainly financial institutions and insurance companies. Her activity is focused on tax consultancy
on the most diverse taxes, often involving European Union law and the application of international conventions, in-depth
legal opinions to private and public entities, along with complex tax litigation.
She achieved the Licenciatura in Law, in the Legal and Economics major of the Lisbon University School of Law, with a
final grade point average of 16/20 in 2005.
She holds a postgraduate degree in Tax Law of the Institute of Economic, Finance and Tax Law of the Lisbon University
School of Law and a postgraduate degree in Administrative and Tax Justice from the University of Coimbra Law School.
She regularly lectures tax modules in the Advanced Post-graduation in Corporate Law and also in the Post-graduation in
Insolvency and Corporate Recovery Law of the Lisbon University School of Law.
Previously, she was an intern at Gonçalves Pereira, Castelo Branco e Associados law firm and then joined the Tax Law
department of Garrigues Portugal.
ana.isabel@rpba.pt
ANA ISABEL CORREIA Partner / Lawyer
34

Lisete Santos Rodrigues achieved the Licenciatura in Law from the Nova University of Lisbon School of Law in
2010, with a final grade point average of 17/20.
In 2011 she attended the curricular part of the Master's Degree in Business Legal Sciences at the same University,
with a grade point average of 17/20.
She completed in 2014 the Post-Graduate course in Intellectual Property Law from the Lisbon University School of
Law and the Portuguese Association of Intellectual Property - APDI, with a final point average of 17/20.
In 2017 she completed the Post-Graduate course in Tax Law with specialization on Advanced Taxation of
International Transactions (European and International Tax Law) from the Portuguese Catholic University of
Lisbon, with a final grade point average of 15/20.
Between 2012 and 2018 she collaborated with the law firm Serra Lopes, Cortes Martins & Associados – Sociedade
de Advogados, R.L., providing services in Corporate Law, Intellectual Property Law, Tax Law and Tax Litigation.
She is a member of the Portuguese Bar Association since 2015.
lisete@rpba.pt
LiseteSantosRodrigues
Associate / Lawyer
35

Ana Cristina Amaral Patrício achieved the Licenciatura in Law from the Nova University of Lisbon School of Law in
In 2015 she concluded the Master's Degree in Traditional Law Sciences at the Portuguese Catholic University of Lisbon,
with a grade point average of 17/20.
She completed in 2016 the Post-Graduate course in Public and Listed Companies and from the Portuguese Catholic
University of Lisbon.
In 2018 she completed the Post-Graduate course in Banking, Stock Market and Insurance Law from the Institute of
Banking, Stock Market and Insurance Law of Coimbra University Law School.
Between 2013 and 2018 she cooperated with PricewaterhouseCoopers / AG – Assessoria de Gestão, Lda., providing
services in Corporate Law, Labour Law, Civil Law, debt recovery and Insolvency Law.
Between 2019 and 2020 she collaborated with Rogério Alves & Associados – Sociedade de Advogados, SP, RL., in the area
of Business Law, providing services in Corporate Law, Real Estate Law and Labour Law.
In 2021 she completed the Post-Graduate Course in Corporate Law from the Portuguese Catholic University of Lisbon.
She is a member of the Portuguese Bar Association since 2015.
ana.patricio@rpba.pt
Associate / Lawyer
Ana Cristina Amaral Patrício
36

António Freitas Vilar holds a Licenciatura in Law from the Faculty of Law of the Portuguese Catholic University in
Lisbon (2016), with a final grade point average of 15/20.
In 2018 he concluded the Master’s Degree in Tax Law at the same University, with a final grade point average of
16/20.
Between 2017 and 2021 he collaborated with Garrigues Portugal, providing services in Tax Law.
In 2021 he joined Sovos Portugal, providing services in Tax Law.
He is a Member of the Portuguese Bar Association since 2019.
antonio@rpba.pt
Antóniofreitasvilar
Associate / Lawyer
37

Alexandra Esteves Lopes achieved the Licenciatura in Law from the University of Lisbon School of Law in 2012.
In 2014 she concluded the Master's Degree in Tax Law from the Portuguese Catholic University of Lisbon.
Between 2012 and the beginning of 2020 she collaborated with PwC (PricewaterhouseCoopers Tax Services TLS, Lda.) as
senior tax associate, providing tax services, namely on Personal Income Tax, Social Security and international taxation.
alexandra.lopes@rpba.pt
JURIST
ALEXANDRAESTEVESLOPES
38

Carolina Silva Esteves achieved the Licenciatura in Law from the University of Coimbra School of Law in 2018, with a
final grade point average of 14/20.
Between 2017 and 2019, she was trainee for “Julgado de Paz” of Carregal do Sal, Mangualde and Nelas, Portuguese Tax
Authority and RFF law firm.
In 2019, she attended an Intensive VAT Course at the Institute of Economic, Finance and Tax Law of the Lisbon
University School of Law and the modules on Tax Auditing, Excise Duty and Tax Planning of the Post-Graduate
Specialization in Tax Law at the same Institute.
In 2020, she completed the lecture component of the Master's Degree in Law and Legal Science, specializing in Tax Law
at the Lisbon University School of Law, with a final grade point average of 16/20.
Between 2020 and 2021, she attended the “Wolf Theiss Crypto Academy, Cryptoassets and blockchain”, a short Course on
the topic “Multilateral Instrument – Double Taxation and BEPS Conventions” taught by the Catholic University of
Portugal and the “Online Program in International Tax Law, Advanced Subjects Course”, given by the International Tax
Center (ITC) Leiden.
She is currently in the first stage of the Portuguese Bar Association trainee program.
She is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
carolina@rpba.pt
Trainee Lawyer CarolinaSilvaEsteves
39

Maria Viegas da Cunha achieved the Licenciatura in Law from the Nova University of Lisbon School of Law in
She is a Lawyer, member of the Portuguese Bar since 2022.
Between 2022 and 2024 she collaborated with Valadas Coriel & Associados and Valente Veiga & Associados Law
firms providing services in Mass Litigation, Corporate Law and Real Estate Law.
Maria is currently attending the Master's Degree in Labour and Corporate Law by ISCTE – University Institute of
Lisbon.
Mariaviegasdacunha Associate / lawyer
40
maria@rpba.pt

Alexandra Gonçalves Marques is a Lawyer. She joined the Portuguese Bar Association in 2002.
Between 2002 and 2015 she practiced law as a sole practitioner.
She has experience in Civil Litigation (including in cases of contractual or tort liability), labour, criminal, insolvency,
family and minors, and tax matters. Legal advice in civil matters, labour, nationality, aliens, golden visa program,
corporate, real estate, family and tax. Execution of legal opinions on tax matters. Tax Arbitrator at Centre of
Administrative Arbitration (CAAD), since 2015.
She obtained a Licenciatura in Law in the University of Lisbon Law School, in July 1998. Post-graduation course in
Banking, Stock Market and Insurance Law (Coimbra University Law School, 1999). Post-graduation Studies in Tax Law
(Economic, Finance and Tax Institute, Lisbon University Law School). Master in Economic Sciences (Tax Law), from
Lisbon University Law School, in 2012.
Guest speaker, between 2012 and 2014, in the seminar of “Tax Arbitration”, in the course of “Major Substantive and
Procedural Aspects of the main Portuguese Taxes”.
Co-author, in 2010/2014, of “Constitutional Jurisprudence - Portugal” regarding tax matters in decisions held by the
Portuguese Constitutional Court for European Review of Public Law.
alexandra@rpba.pt
Senior Lawyer - External Consultant AlexandraGonçalves Marques
41

Catarina Pereira Ventura is a graduate of the Lisbon University School of Law and a qualified lawyer by the
Portuguese Bar Association.
In 2010 she obtained the Diploma in Translation of the Institute of Linguists. She specializes in legal translation
work.
geral@rpba.pt
CatarinaVentura Lawyer / Legal Translator
42

Isabel Magro is a graduate of Business Management of the Lusíada University.
She has worked since 1991 on human resources, administrative, computer and financial management in both private
and public sectors.
isabel@rpba.pt
Administrativeand Financial Manager
Isabelmagro
43

Filipa Coelho Ferreira achieved the Licenciatura on Secretary and Business Communication, at the Europeia
University - Laureate International Universities (formerly ISLA Campus Lisboa), with a final grade point average of
15/20 in 2011.
Since 2011 she works as a secretary, administrative and executive assistant.
filipa@rpba.pt
FilipaCoelhoFerreira assistant
44

Sara achieved her Licenciatura in Advertising and Marketing in 2017, from Escola Superior de Comunicação Social in
Instituto Politécnico de Lisboa, with the final average point of 14.
Throughout her career she has worked in human resources and also as a secretary and administrative assistant.
sara@rpba.pt
Administrativeassistant
Sarasantos
45

Marta Rêgo achieved in 2009 the Licenciatura in Audiovisual and Multimedia in the School of Communication and
Media Studies, with a final grade point average of 13/20.
From September to December 2010 she was a Trainee in Digital Marketing for DDB Portugal and successfully
completed the internship with a final grade point average of 19/20.
In 2011 she completed a Master’s Degree in New Media and Web Practices with a final grade point average of 16/20
at the Nova University of Lisbon, with the dissertation: “The Importance of Social Networks in the development of
a connection between Brands and Consumers”.
In 2012 she obtained an Advanced Postgraduate Degree in Digital Marketing at the Portuguese Institute of
Marketing Management, with a final grade point average of 16/20.
Between 2013 and 2014 she taught Digital Marketing in a training company.
She is a certified trainer by the Instituto de Emprego e Formação Profissional (IEFP).
She is currently a PhD student in Communication Sciences at the Nova University of Lisbon, where she obtained
the Advanced Study Diploma (DEA) with a specialization in Strategic Communication, with a final grade point
average of 16/20.
marta.rego@rpba.pt
Marketing, Communication & Business Development
46
Martarêgo

José Soares began his professional career in 2007, as IT technician/seller at Algardata S.A.. In 2010, he moved on to IT
services’ provision on his own account, both for private individuals and for business entities. He also cooperated with
other IT projects.
In addition to his present assignment at RPBA José’s current professional activity covers information systems’, networks’
and users’ management, as well as servicing and maintenance of IT equipment and also 3D modelling and printing.
geral@rpba.pt
IT consultant
JoséSoares
47

49
▪ Chambers & Partners – Ricardo Band 1 / RPBA Band 4 (2023) | Ricardo Band 1 / RPBA Band 3 (2022 / 2021) | Ricardo Band 2 / RPBA Band 3 (2020 / 2019 / 2018 / 2017 / 2016) | Ricardo Band
1 / RPBA Band 3 (2015 / 2014 / 2013) | Ricardo highlighted in Band 1 in the Private Wealth Law practice area of the High Net Worth (HNW) guide (2022 / 2021 / 2020 / 2019 / 2018)
▪ Legal 500 – Ricardo, Ana Isabel and Rita are Recommended Lawyers / Lisete e Carlos mencionados / RPBA Band 3 (2023) | RPBA Band 2 (2022 / 2021 / 2020 / 2019 / 2018) | RPBA Band 3
(2017 / 2016 / 2015 / 2014 / 2013)
▪ Best Lawyers – Ricardo recognised as "Tax Law Lawyer of the Year” (2017) and ranked under the "Tax Law" practice area and the "Tax Planning" subspecialty (2023 / 2022 / 2021 / 2020 / 2029
/ 2018 / 2017 / 2016 / 2015 / 2014 / 2013 / 2012 / 2011) | Ana Isabel Correia recognised as "Tax Law Lawyer of the Year” (2020) and ranked under the "Tax Law" practice area (2023 / 2022 /
2021 / 2020 /2019) | Ana Rita Pereira ranked under the "Tax Law" practice area (2023 / 2022) | RPBA Tax Law Firm of the Year in Portugal (2023 / 2020)
▪ Who’s Who Legal – Ricardo ranked as a top lawyer in the Corporate Tax Lawyers directory (2022 / 2021 / 2020 / 2019 / 2018 / 2017 / 2016 / 2013) | Ricardo recognised as a top lawyer in the
Private Client practice area (2022 / 2021 / 2020 / 2019 / 2018 / 2017)
▪ International Tax Review – Ana Rita Pereira recognized in the Women in Tax Leaders guide (2021 / 2020 / 2019 / 2018 / 2017)
▪ ITR World Tax – Ricardo, Ana Isabel and Rita included in the Tax Controversy Leaders guide (2023 / 2022 / 2021 / 2020 / 2019 / 2018 / 2017) | RPBA Tier 1 (2023 / 2022) for “Private Client”
and RPBA Tier 2 (2023 / 2022) for “General Corporate Tax”, “Tax Controversy” and “Indirect Tax” | RPBA Tier 2 (2021 / 2020 / 2019 / 2018) | RPBA Tier 3 (2017 / 2016 / 2015 / 2014) | RPBA
Tier 4 (2013 / 2012 / 2011)
▪ ITR World Transfer Pricing – Ricardo mentioned / RPBA Tier 3 (2023 / 2022 / 2021 / 2020 / 2019 / 2018 / 2017 / 2016 / 2015 / 2014)
▪ Leaders League – RPBA, Ricardo and Rita mentioned as “Highly Recommended” (2023) | RPBA and Ricardo mentioned as “Excellent” under the "Corporate Tax" practice area (2022 / 2021)
▪ Expert Guides – Ricardo ranked as a top lawyer in the Tax Lawyers directory (2022 / 2021 / 2020 / 2019 / 2018 / 2017 / 2016)
▪ Corporate LiveWire – Ricardo da Palma Borges chosen as the winner of the Finance Award for Tax Lawyer of the Year – Portugal (2017) / Ricardo da Palma Borges chosen as the winner of the
Finance Award for Excellence in Tax Planning – Portugal (2016)
▪ Global Law Experts – RPBA Boutique Tax Law Firm of the Year in Portugal (2017 / 2015) | RPBA Tax Law Firm of the Year in Portugal (2016)
▪ Corporate Intl Magazine Global Award – RPBA Tax Law Firm of the Year – Portugal (2018 / 2017 / 2016 / 2014)
▪ Corporate Intl Magazine Legal Award – RPBA Boutique Tax Law Firm of the Year – Portugal (2015)
▪ Acquisition International Tax Award – RPBA Tax Law Boutique Firm of the Year – Portugal (2015)
▪ Acquisition International Legal Award – RPBA Boutique Law Firm of the Year – Portugal (2014)
▪ Tax Directors Handbook – Ricardo mentioned / RPBA Tier 3 (2015) and Tier 4 (2014)

RPBA’s Office:
Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.
Rua Abranches Ferrão, n.º 10, 9.º Piso, Fracção G, 1600-001 Lisboa, Portugal.
Location:
Left to the main entry of the "Loja do Cidadão das Laranjeiras" and right to
the Ismaili Center / Aga Khan Foundation; close to the Laranjeiras' subway
station; there are two public parking spaces in a range of 100 meters, one
underground at Rua Virgílio Correia, perpendicular to Rua Abranches
Ferrão, and another in front of the Loja do Cidadão's back entry, underneath
the Avenida Lusíada's viaduct. We also have parking space available in our
building. Please request it in advance of any meeting.
GPS Coordinates:
Latitude: N38.773625 Longitude: W9.171181
51

(+351) 212 402 743
geral@rpba.pt
www.rpba.pt
www.linkedin.com/company/rpba
www.slideshare.net/rpba

Welcome to RPBA - Brochure from 06.03.2024

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