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Ricardo da Palma Borges
Managing Partner
RPBA - Ricardo da Palma Borges & Associados
Lisbon, Portugal
Law Firm - International
Professional Summary
Ricardo da Palma Borges is recognised as a Specialist Lawyer in Tax Law by the Portuguese Bar Association since 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 (1994-2007) and where he has obtained his degree in Law in 1995 and his LL.M. 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 4 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. 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. He is a frequent speaker at tax conferences in Portugal and abroad, a commentator of tax issues for Portuguese radio stations and has published more than thirty academic articles and papers, several newspaper articles. He is the Managing Partner of RPBA - Ricardo da Palma Borges & Associados – Law Firm.
Learn More
Languages
- Portuguese
- English
- French
- Spanish
Industry Experience
- Law Firm
Website
RPBA's WebsiteBlog
Connect With MeInterests/Hobbies
- Reading (Gilded Age, Economy and Economic History, Biographies, Bibliography)
- Chess
- Technology
Birthday
May 31Social Media
Experience
RPBA - Ricardo da Palma Borges & Associados
Lisbon, Portugal 1600-001
Lisbon, Portugal 1600-001
Managing Partner
Law Firm - International
2008 - Present
Ricardo da Palma Borges is the Managing Partner at RPBA – Ricardo da Palma Borges & Associados – Law Firm with expertise on tax and legal consulting, namely on the fields of: Corporate Restructuring of Portuguese and international economic groups; Business restructuring, cost contribution, sharing and service agreements and structuring of income flows and transfer pricing within Portuguese and international economic groups; Foreign investment and disinvestment structuring in Portugal and Portuguese investment and disinvestment structuring abroad; Personal residence planning in particular through the Portuguese non-habitual resident and golden visa regimes or through similar foreign regimes; Secondment of Portuguese nationals abroad and of foreigners in Portugal; Optimization of the private wealth of high net worth or income individuals; 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; 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; Family Offices’ structuring and managing by the use of holding and operational companies, trusts, private and family foundations, wills, shareholders’ agreements and family protocols.
Education
LLM, Tax 2003
Lisbon University School of Law
Lisbon, Lisboa, Portugal
- Referenced in the 2016 (Band 2), 2015, 2014 and 2013 (Band 1), 2012 and 2011 (Band 2) and 2010 (Band 3) editions of the Chambers & Partners - Europe directory, in the “Tax” practice area.
- Referenced in the 2015, 2014 and 2013 editions of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area.
- Recognised in the “Tax” edition of the Expert Guides 2016, which annually identifies the best tax lawyers in each country.
- Recognised as the winner of the Corporate LiveWire’s 2016 Finance Award for Excellence in Tax Planning – Portugal.
- Referenced in the list of the top lawyers in the 2013 edition of Who's Who of Corporate Tax Lawyers directory.
- Referenced in the list of the top lawyers since the inaugural (2011) edition for Portugal of the Best Lawyers directory, in the “Tax Law” practice area and in the “Tax Planning” subspecialty. In 2017, Ricardo da Palma Borges was also recognized by his peers as "Tax Law "Lawyer of the Year" for Lisbon.
- Referenced as the winner of the Corporate Intl Magazine 2011 Global Award for Tax Lawyer of the Year in Portugal.
- Invited to integrate the specialty group of International and Comparative Taxation of the Portuguese Taxation Observatory, a creation of the Portuguese Tax Association, the Chartered Acccountants’ Bar and the economic newspaper Diário Económico.
- Published more than 30 academic articles and papers, several newspaper articles, a compendium of legislation and a book on EU Tax Law.
- Referenced in the 2015, 2014 and 2013 editions of the Legal 500: Europe, Middle East and Africa directory, in the “Tax” practice area.
- Recognised in the “Tax” edition of the Expert Guides 2016, which annually identifies the best tax lawyers in each country.
- Recognised as the winner of the Corporate LiveWire’s 2016 Finance Award for Excellence in Tax Planning – Portugal.
- Referenced in the list of the top lawyers in the 2013 edition of Who's Who of Corporate Tax Lawyers directory.
- Referenced in the list of the top lawyers since the inaugural (2011) edition for Portugal of the Best Lawyers directory, in the “Tax Law” practice area and in the “Tax Planning” subspecialty. In 2017, Ricardo da Palma Borges was also recognized by his peers as "Tax Law "Lawyer of the Year" for Lisbon.
- Referenced as the winner of the Corporate Intl Magazine 2011 Global Award for Tax Lawyer of the Year in Portugal.
- Invited to integrate the specialty group of International and Comparative Taxation of the Portuguese Taxation Observatory, a creation of the Portuguese Tax Association, the Chartered Acccountants’ Bar and the economic newspaper Diário Económico.
- Published more than 30 academic articles and papers, several newspaper articles, a compendium of legislation and a book on EU Tax Law.
JD, Economics 1995
Lisbon University School of Law
Lisbon, Lisboa, Portugal
Ricardo da Palma Borges obtained his Degree 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 also was:
- Public Praise through Decision no. 8951/2002, of 5 April, by the Secretary of State of Tax Affairs of the XIV Constitutional Government in Portugal
- Selected for Luso-American Cultural Commission/Fulbright and Portuguese Foundation for Technology and Science grants in order to attend a Master of Laws (LL.M.) in International Taxation at the United States of America on the 1999-2000 school year, having been admitted to the New York University Faculty of Law, the Georgetown University Law Center and the Harvard Law School (quitted due to family motives).
- Short listed for the selection procedure of the European University Institute Doctorate in Law that has taken place in Florence, Italy, in March 1997.
- Ranked first place in the selection for new Junior Teaching Assistants in the Economics major in Law Studies of the Lisbon University Faculty of Law in Lisbon, Portugal, in July 1996.
- Public Praise through Decision no. 8951/2002, of 5 April, by the Secretary of State of Tax Affairs of the XIV Constitutional Government in Portugal
- Selected for Luso-American Cultural Commission/Fulbright and Portuguese Foundation for Technology and Science grants in order to attend a Master of Laws (LL.M.) in International Taxation at the United States of America on the 1999-2000 school year, having been admitted to the New York University Faculty of Law, the Georgetown University Law Center and the Harvard Law School (quitted due to family motives).
- Short listed for the selection procedure of the European University Institute Doctorate in Law that has taken place in Florence, Italy, in March 1997.
- Ranked first place in the selection for new Junior Teaching Assistants in the Economics major in Law Studies of the Lisbon University Faculty of Law in Lisbon, Portugal, in July 1996.
Professional Certifications
Test of Spoken English (TSE) on 24 October 1998 (grade 60 / 60) and Test of English as a Foreign Language (TOEFL) on 21 August 1998 (grade 283 / 300)
1998
Active
Attendance of weekly English classes as a Tax Consultant at Arthur Andersen between October 1995 and May 1997
1995
Active
Diplôme de Langue de l’Alliance Française de Paris (grade 14/20) in July 1995
1995
Active
Certificate of Proficiency in English of the University of Cambridge (grade A) in June 1990
1990
Active
Certificate in English of the Glenfield House (Oxford) Summer Course (grade A) in August 1989
1989
Active
First Certificate in English of the University of Cambridge (grade A) in June 1989
1989
Active
Diplôme Pratique de Langue Française de l’Alliance Française au Portugal (grade 14/20) in June 1989
1989
Active
Bar Admissions
Portuguese Bar Association
Active
2004
Court Admissions
- All Portuguese Courts
Associations and Societies
- Portuguese Administrative Arbitration Centre (CAAD) (Tax arbitrator )
- Portuguese tax review Fiscalidade (Member of the Editorial Board)
- Portuguese tax review Revista de Finanças Públicas e Direito Fiscal (Member of the Consulting Board)
- International Fiscal Association
- Portuguese Fiscal Association