CURRICULUM VITAE

Américo Fernando Brás Carlos

AGE: 65 (b. 1952)

E – Mail: afbcarlos@netcabo.pt; afbcarlos@hotmail.com; bras.carlos@iscte.pt

Address: Avenida Colégio Militar, nº 27, 6º direito. 1500-179 Lisboa-Portugal. Tel (+351) 964176740

EDUCATION:

·         B.A., Law, Faculdade de Direito da Universidade de Lisboa, with GOOD.

·         MBA, Management, Instituto Superior de Ciências do Trabalho e da Empresa (ISCTE), Lisboa, with VERY GOOD.

·         Advanced Course in Public Management (CAGEP-2008) of the National Institute of Administration (INA-Portugal), with the final classification of VERY GOOD.

POSITIONS HELD - INTERNATIONAL CONSULTING

·         2016-2017 - Tax Consultant of the study “Improving the Competitive Capacity of domestic SMEs operating around large mining, oil and gas in Mozambique” - Ministry of Economy, IPEME.

·         2002-2008 - Tax Consultant of the “International Monetary Fund – Fiscal Affaires Department”. Missions in Mozambique.

·         2006 - Tax Consultant of the “International Monetary Fund – Legal Department”. Mission in São Tomé e Príncipe.

·         2009-2010 - Tax Consultant of the United States Treasury Tax Program for Millenium Challenge Corporation.

·         2009-2010 - Tax expert of a Portuguese company for the “Angola Tax Reform”.

·         2009 - Tax Adviser of Portuguese Technical Assistance Program.

·         1996 - Tax expert of a Portuguese company for the “Cabo Verde Road Taxation”

·         1991-1994 - World Bank tax consultant for the “Guiné-Bissau Taxation”.

·         1994 - Coordinator of European Union’s technical assistance for the “Public Finance Reform of Guiné Bissau.

MAIN TEACHING ACTIVITY:

·         2011-2013 - Director of “Tax Law Master” of University “A Politécnica” de Moçambique.

·         1998-2010 - Director of “Tax management course” MBA, ISCTE, Lisboa.

·         1991-2010 - Assistant Professor and Coordinator, of disciplines “Taxation-I” and “Taxation-II”, in Instituto Superior de Ciências do Trabalho e da Empresa - ISCTE, Lisboa.

·         1987-2001 - Assistant in the Lisbon College of Law - University of Lisbon.

·         Orientation of several master´s degree theses, all of them with the classification of VERY GOOD or VERY GOOD and mention of honour.

·         Since 1987 - Tax trainer for several dozens of public and private entities

PROFESSIONAL ACTIVITY IN PORTUGAL

·         Since 2014 - Judge of Taxation Arbitral Court in several dozens of cases.

·         Since 2015 - Member of the Portuguese Council for the European Movement.

·         2007 - 2009 - Inspector-General of the Inspectorate General of Judicial Services.

·         2006 - Deputy General the Inspectorate of Judicial Services.

·         2006-2012 - Member of the jury for admission to the Official Auditors Order of Portugal.

·         2000-2003 - Member of Directive Council of “General Tax Administration”.

·         1996-2000 - Coordinator of the “Social and Economics Council”.

·         1994-1996 - Principal expert and redactor of the “Commission for the development of Portuguese Tax Reform”.

·         1988-2006 - Jurist of the Portuguese Directorate General for Taxation.

PUBLICATIONS, COMUNICATIONS AND WORKS

·          Book, "Guia dos Impostos em Portugal", ed. “Quid Juris”, since 1990, (28 editions), 703 pp. (coordinator e co-author);

·         Book, “Impostos - Teoria Geral”, ed. Almedina, since 2006, (5 editions) 290 pp, with principal citations in Gomes Canotilho and Vital Moreira, “Constituição da República Portuguesa Anotada”; and Alberto Xavier “Direito Tributário Internacional”; and Portuguese Constitutional Court statements.

·         A proposal for a new work income tax code (IRT) of Angola, at  of the Ministry of Finance of Angola, 2009;

·         Book, “Manual de Formação em Imposto sobre o rendimento das pessoas colectivas de Moçambique” (Manual Training about Corporate income tax), 143 pp, Ministry of Finance of Mozambique and International Monetary Fund, 2003;

·         Book, “Manual de Formação sobre o Imposto sobre o rendimento das pessoas singulares de Moçambique” (Manual Training about Personal income tax), 97 pp, Ministry of Finance of Mozambique and International Monetary Fund, 2003;

·         Publish more than fourty articles in tax and accounting books and journals.

·         More than thirty communications and conferences.

KNOWLEDGE OF LANGUAGES

Portuguese – Very Good; Spanish - Good; French and English – Regular

Lisboa, November27, 2017

Américo Fernando Brás Carlos