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Tiago Marreiros Moreira leads the tax department of Vieira de Almeida & Associados and is responsible for a team of 12 fee earners. The firm has added two associates as well as Inês Moreira from the Bank of Portugal this year. The firm is capable across ... [more]

Tiago Marreiros Moreira leads the tax department of Vieira de Almeida & Associados and is responsible for a team of 12 fee earners. The firm has added two associates as well as Inês Moreira from the Bank of Portugal this year. The firm is capable across all areas of tax, but has particular strength in depth in transfer pricing and indirect tax. The firm has been involved in a number of restructuring deals this year like many other leading firms in Portugal. The standout example for the firm was the restructuring of Brisa, the largest motorway operator in Portugal. The company's operations were divided between its wholly owned subsidiaries while all of its assets, liabilities and debts were transferred into a special-purpose ring fenced company. Brisa had enjoyed special tax treatment under a number of agreements with the Portuguese government. Joaquim Pedro Lampreia and Moreira coordinated the team to ensure that each of the new subsidiaries had the benefit of the relevant special treatments originally granted to Brisa. This required close liaison with both the government and the tax authorities.. They have also acted on some of the few M&A transactions that occurred in the Portuguese market in the last 12 months. They advised Banco Português de Negócios, which was privatised by the Portuguese government in 2008, on its sale to French bank Banque BCP. The cross-border element was just one matter for the firm to consider in minimising the seller's tax liability.