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

  She has a degree in Law (2010) by UCP, and in Business Management (1992) by ISCTE. She is enrolled in the 3rd Study Cycle (Ph.D in Management, specializing in accounting). She had successfully concluded the examinations and internship to be Statutory Chapter of Account. She is a Certified Accountant and holds the Professional Aptitude Certificate (“CAP”). She started her professional activity in audit/assurance, but specialized in tax consultancy, where she has been practicing for more than 27 years. She is currently responsible for the coordination of all Tax Due Diligence work, in the Corporate Finance - Transaction Services division, at a Big4, and also for developing training sections for clients.   In terms of academic activities, she has been professor at ISCTE, in the subject of Taxation, since 2011. She has also taught modules in the area of ​​taxation in postgraduate courses and master's degrees, coordinated by ISCTE-INDEG, Instituto do Direito do Trabalho, Nova-SBE, Universidade da Madeira and at Universidade Católica Portuguesa. She is corporate body, on a voluntary basis, in associations of a social nature, such as CAIS, a Câmara de Commércio Portugal Moçambique and PWN Lisbon. She has been a “Family Friend” of institutionalized children.  

PhD in Accounting and MBA in Management, by ISCTE-IUL, Post-Graduate in Finance, by CEMAF-ISCTE and Graduate in Management, by UML. He is coordinator of Courses of Taxation, Business Taxation, Company Tax Management, Principles and Procedures of Tax Litigation and Taxation of Non-Residents. He is Director of the MsC in Management at ISCTE-IUL and Director of Post-Graduation in Tax Management at INDEG-ISCTE.