Paula Rosado Pereira


Category: Assistant Professor

Fields of interest / research:
Tax Law
International Tax Law
European Tax Law

Academic Degrees:
Bachelor of Law, FDUL, in 1990;
Postgraduate in Management and Taxation, at the Institute of Higher Financial and Tax Studies, in 1997;
Master’s in Legal and Community Sciences, FDUL, in 2003;
PhD in Law, Legal and Economic Sciences, with specialisation in Tax Law, in 2010.

Academic Research and Cooperation

Member of the following research centres:
Member of CIDEEFF, of FDUL.

Member of the editorial board of the following scientific journals:
Member of the Advisory Board of the Journal of Public Finance and Tax Law;
Member of the Scientific Board of the Portuguese Tax Association.

Member of the following international research projects:
Member of the European Association of Tax Law Professors, since June 2012;
Member of the Academic Committee of the European Association of Tax Law Professors, , since June 2012.
Teaching or research duties in other institutions of higher education:
She taught the module of EU Taxation in the Postgraduate programme in Tax Law at the University of Porto School of Law (academic years 2006/2007, 2007/2008, 2010/2011, 2011/2012 and 2012/2013);
She taught Tax Law (module I) in the I Master’s programme in Law at the University of Mindelo School of Law, in São Vicente, Cape Verde (Mindelo, January 2013);
She taught Tax Law in the Bachelor’s programme in Law at the ISCJS – Higher Institute of Legal and Social Sciences, in Cape Verde (Praia, Janeiro 2012);
She taught Taxation in a Developing Economy (module II), within the Master’s programme in Legal and Economic Sciences of the University Eduardo Mondlane School of Law, in Mozambique, organised in the context of legal cooperation initiatives maintained by FDUL (Maputo, November 2011);
Member of the jury of Master’s examinations In Law, as examiner or member, at the University of Porto School of Law and the University Eduardo Mondlane School of Law, in Maputo.

Other Professional Activities:
Member of the Committee for the IRS Reform, appointed by the Secretary of State for Fiscal Affairs, in March 2014
Recognized by the Bar Association as Expert Lawyer on Tax Law, since July 2004;
She is part of the list of Arbitrators in Tax Matters of the CAAD – Administrative Arbitration Centre, since July 2011.

Key Publications:
Arrendamento e Direito Fiscal, in AAVV, Temas de Direito do Arrendamento – Cadernos O Direito no. 7, Almedina, 2013;

O papel do estabelecimento estável no Direito Fiscal Internacional, in AAVV, Estudos em Homenagem ao Professor Doutor Alberto Xavier, Almedina, 2013;

25 anos depois – Quo vadis?, in AAVV, 25 Anos na União Europeia – 125 Reflexões, Almedina, 2011;

O princípio da não retroatividade da lei fiscal no campo da tributação autónoma de encargos (Comentário ao Acórdão nº 18/2011 do Tribunal Constitucional de 12/01/2011 – Processo nº 204/2010), published in Revista de Finanças Públicas e Direito Fiscal, no. 2, Summer 2011;

Princípios do Direito Fiscal Internacional – Do Paradigma Clássico ao Direito Fiscal Europeu, Almedina, 2010;

Repartição do poder de tributar nas Convenções sobre Dupla Tributação, in AAVV, Estudos em Homenagem ao Professor Doutor Paulo de Pitta e Cunha, Vol. II, Almedina, 2010;

Acordos prévios sobre preços de transferência: breve contributo para uma análise relativa à sua introdução em Portugal, in AAVV, Estudos Jurídicos e Económicos em Homenagem ao Professor Doutor António de Sousa Franco, Faculdade de Direito da Universidade de Lisboa – Coimbra Editora, 2007;

Alguns desafios ao Código do IRC – Preços de transferência e o desafio europeu, in AAVV, 15 Anos da Reforma Fiscal de 1988/89 – Jornadas de Homenagem ao Professor Doutor Pitta e Cunha, Almedina, 2005;

Estudos sobre IRS: Rendimentos de Capitais e Mais-Valias, Almedina, 2005;

A Tributação das Sociedades na União Europeia: Entraves Fiscais ao Mercado Interno e Estratégias de Atuação Comunitária, Almedina, 2004.

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