Portugal

Tax and transfer pricing partner

PwC Portugal

Lisbon

+351 213 599 631

leendert.verschoor@pt.pwc.com

www.pwc.com/pt

Leendert Verschoor is a tax and transfer pricing partner of PwC Portugal, Angola and Cape Verde. He leads the PwC transfer pricing services group in Portugal, Angola and Cape Verde and is representing Portugal within PwC's global transfer pricing network.

He started his professional activity in the area of taxation in the Netherlands. In 1999, he joined PwC in Portugal and became partner in 2008. He specialises in areas related to international taxation of multinational companies, with 24 years of experience in these matters. Since 2002, he devotes part of his time advising Portuguese subsidiaries of multinational groups and national groups with international presence in various sectors of activity with transfer pricing planning and transfer pricing documentation obligations. He has been involved in several restructuring projects of multinational companies in the Portuguese market, advance pricing agreement projects and transfer pricing defence work following audits conducted by Portuguese tax authorities.

He is responsible since 2007 for the tax services rendered by PwC in Cape Verde.

Leendert has a degree in business economics from Erasmus University Rotterdam and a degree in tax law from the University of Leiden, both in the Netherlands.

He is the author of the country section on Portuguese transfer pricing rules in the book International Transfer Pricing, of the Portuguese section in the book Mastering the IP Life Cycle and the book Substance, Aligning international tax planning with today's business realities, and wrote various articles about transfer pricing in economic newspapers and the International Transfer Pricing Journal. He wrote an article in Cadernos Preços de Transferência 2013, Almedina; on "Changes in the business model and permanent establishments".

Leendert lectures at the post-academic tax education at the Faculty of Law of the Catholic University in Lisbon on transfer pricing matters. He regularly participates as a speaker in several (training) courses, seminars and conferences.

PwC | Angola, Cabo Verde, Portugal Head of Tax | Government & Public Sector Leader

PwC Portugal

Lisbon

+351 213 599 601

jaime.esteves@pwc.com

www.pwc.pt

Languages: Portuguese, English, French, Spanish

Bar admissions: Jaime has been admitted to the Portuguese Bar Association in 1988.

Jaime leads the tax practice of PwC Angola, Cabo Verde and Portugal, and is PwC's Government & Public Sector Leader.

He specializes in national and international tax planning (individual and corporate), transfer pricing, mergers and acquisitions, corporate reorganisations, high-net-worth individuals and family business, including family offices.

Jaime has been directly involved in the recently created Tax Technology Department, that will assist PwC's clients in the automation of its tax compliance procedures.

As regards the services at the disposal of PwC Angola, Cabo Verde and Portugal clients, it is worth noting that they can be assisted by CCR Legal, an independent Portuguese law firm and a member of the group of legal services practices of PwC member firms that provide legal services.

Restructuring, Dispute resolution, Arbitration, International tax advisory, Transfer pricing

Automotive, Construction and materials, Consumer goods and services, Oil and gas, Tech and telecoms

Jaime is a member of the Governing Board of the Forum para a Competitividade.

• Management Executive Studies at IMD (2010), at INSEAD (2007) and at Universidade Nova de Lisboa (2003)

• Post-graduation in Commercial Law at Universidade Católica Portuguesa, Lisboa, 1997

• Post-Graduation in European Studies at Universidade Católica Portuguesa, Lisboa, 1989

• Graduation in Law, Universidade Católica Portuguesa, Porto, 1986

Partner

PwC

Lisbon

+351 225433121

catarina.goncalves@pwc.com

www.pwc.pt

Languages: Portuguese, English, Spanish, French

Bar admissions: Portuguese Law Bar Association

With more than 15 years of experience in Tax Advisory services, Catarina is a Partner at PwC Lisbon and also an Arbitrator at the Tax Arbitration Court.

Cross-border project management, M&A, Dispute resolution, Tax consulting, International tax advisory

Consumer goods and services, Industrials, Transport

LL.M. International Business Law, Católica Global School of Law, 2015

Law, Universidade Católica Portuguesa, 2001