Leonardo Marques dos Santos
Leonardo Marques dos Santos is a Tax and International Tax Law Professor at the Lisbon Law School of Universidade Católica Portuguesa (Portugal), a tax lawyer, and a tax arbitrator.
Before being a partner at Miranda & Associates, he founded taxportugal, and worked in some of the most prestigious Portuguese law firms, namely at Gama Glória, PLMJ and Abreu Advogados, where he represented both private and public entities, as well as individuals, in a full range of taxation and tax policy issues.
Leonardo also served as a legal advisor to the Minister for the Presidency and for Parliamentary Affairs and to the Secretary of State for the Presidency of the Council of Ministers.
He obtained his PhD at Universidade Católica Portuguesa, with a thesis entitled Donations and Tax: the Corporate Conundrum. Leonardo also obtained an (Adv.) LL.M. in International Tax Law from the International Tax Centre, Leiden University (Netherlands), a Post-Graduation in Tax Law from the Instituto Superior de Gestão (Portugal), and received his law degree also from Universidade Católica Portuguesa.
Leonardo’s research agenda and main areas of activity focuses on the taxation of charitable donations and charitable entities, as well as personal income taxation, including the taxation of expats.
Publications
“As Pessoas Coletivas de Utilidade Pública, as Instituições Particulares de Solidariedade Social e os Impostos sobre o Património”(co-author), Revista Digital, Ordem dos Notários Portugueses, awaiting publication.
“Fiscalidade e Metaverso: na fronteira entre a realidade virtual e o rendimento real” (Awaiting publication).
“Donativos e IVA: a procura do sinalagma e o paradoxo de Schrödinger” (co-author) in Sérgio Vasques (Coord.), Cadernos IVA 2022, Coimbra: Almedina, 2022, pp. 297-315.
Donations and Tax: The Corporate Conundrum, IBFD Doctoral Series 63, Amsterdam: IBFD, 2022.
“Os Organismos Sem Finalidade Lucrativa e o IVA”, Cadernos IVA 2021, Coimbra: Almedina, pp. 181-207.
"International Tax Arbitration, the Multilateral Instrument, and the EU Directive on dispute resolution: reinforcing taxpayers’ rights or a handful of nothing", Young Arbitration Review, 40, 2021, pp. 22-27.
“A dotação inicial das fundações e o regime do mecenato”, Cadernos de Justiça Tributária, n.º 28, 2020, pp. 25-32.
“O Regime Fiscal das Fundações em Portugal: Enquadramento e Mecenato” in Diogo Costa Gonçalves and Rui Soares Pereira (coord.), Direito das Fundações em Debate, Perspetivas de Reforma, Cascais: Princípia, 2020, pp. 183-203.
“ADT’s, Pipelines e Plataformas”, Cadernos de Fiscalidade do Setor Energético, Coimbra: Almedina, 2017, pp. 175-195.
“Tax Arbitration: The need for a broader scope of application”, Young Arbitration Review (YAR), 19, 2015, pp. 29-32.
“A Tributação do Jogo Online e de Base Territorial em Portugal”, Cadernos de Justiça Tributária, April/June, 2015, pp. 14-22.
“A regularização do IVA em caso de erro no apuramento do pro rata: Questões processuais" (co-author), Cadernos IVA 2015, Coimbra: Almedina, 2015, pp. 359-376.
“Submission of Contributions and Levies to Tax Arbitration Tribunals: Present Or Future?” in The Portuguese Tax Arbitration Regime, Coimbra: Almedina, 2015, pp. 97-116.
“A revisão do acto tributário, as garantias dos contribuintes e a fiscalidade internacional”, in Estudos em Homenagem ao Prof. Doutor Alberto Xavier – Volume II, Coimbra: Almedina, 2013, pp. 7-25.
“Tributação de Desportistas: enquadramento dos rendimentos derivados da exploração de direitos de imagem em sede de IRS”, Fiscalidade, Revista de Direito e Gestão Fiscal, 48, 2013, pp. 33-56.
JusPrático IRC (co-author) Coimbra: Wolters Kluwer/Coimbra Editora, 2011.
JusPrático IRC (co-author) Coimbra: Wolters Kluwer/Coimbra Editora, 2010.
Professional Recommendations
Leonardo Marques dos Santos has been awarded the following recommendations:
- Who’s Who Legal Corporate Tax - Controversy, 2016, 2017, 2018 and 2020.
- Who is Who Corporate Tax – Advisory 2020 and 2021 - Recommended.
- Who is Who Legal Corporate Tax - Controversy, 2021 - Recommended.
- Who is Who Legal Iberia - National Leader Iberia Corporate Tax, 2021 - Recommended.
- Tax Controversy Leaders, International Tax Review, World Tax, 2017 (Leading practitioner), 2018 (Leading practitioner in Portugal), 2019 (Highly Regarded), 2020 (Highly Regarded), 2021 (Highly Regarded), 2022 (Highly Regarded).