Projects per year
Personal profile
Biography
Assistant Professor at Católica | Lisbon School of Law. Holds a PhD in Tax Law from the London School of Economics, Master’s Degrees from the Georgetown University Law Centre and from the University of Essex, and a Law Degree from the Universidade Católica Portuguesa.
He has accumulated a wide international experience in tax policy and tax consulting over the past two decades, in the public and private sectors. Held functions as Deputy Director-General of the Portuguese Tax and Customs Authority, in charge of Indirect Taxation; Counselor for Fiscal Affairs at the Permanent Representation of Portugal to the European Union (Portuguese Ministry of Foreign Affairs), in Brussels; and Tax Advisor at PricewaterhouseCoopers LLP in New York and Deloitte in Lisbon.
Education/Academic qualification
PhD, The Taxation of corporate groups under a corporation income tax: an interdisciplinary and comparative tax law analysis, The London School of Economics and Political Science
Sept 2005 → May 2011
Award Date: 16 May 2011
Master, Looking over the fence: What can Subpart F learn from its British Offspring?, Georgetown University
Award Date: 30 Jun 2000
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 17 Partnerships for the Goals
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Projects
- 1 Active
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Taxation & Future
Vasques, S. (Project Coordinator) & Correia, M. (Researcher)
2/02/25 → 31/12/26
Project: Research
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A tributação do rendimento dos jovens: breves considerações
Correia, M., 7 Mar 2025, In: Revista de Finanças Públicas e Direito Fiscal. 15, 3, p. 103-119Research output: Contribution to journal › Article
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Financing the costs of tackling climate change: the financial transaction tax at the COP 30
Correia, M., 1 Mar 2025, Universidade Católica Portuguesa, 43 p. (CGSL Working Papers ; no. 2).Research output: Working paper
Open AccessFile7 Downloads -
Innovative financing for climate change: unpacking the potential of the financial transaction tax
Correia, M., 5 Oct 2025, In: International Tax Studies. 8, 8Research output: Contribution to journal › Article › peer-review
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Os vales e o IVA: onde estamos após o Acórdão C-68/23 Finanzamt O (Bons à usage unique)?
Correia, M., 8 Mar 2025, Cadernos IVA 2025. Vasques, S. (ed.). Coimbra: Edições Almedina, p. 319-368 (Católica tax).Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Impostos e justiça intergeracional: como tributar os jovens num país envelhecido?
Correia, M., 1 Oct 2024, Tributação e envelhecimento. Ferreira, E. P. & Palma, C. (eds.). Coimbra: Edições Almedina, p. 191-227 (Fora de Coleção).Research output: Chapter in Book/Report/Conference proceeding › Chapter
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Fiscal Fairness and Gender: A Critical Evaluation of Policy Alternatives
Queiroz, B. M. (Thesis member), Correia, M. (Supervisor) & Santos, L. J. (Main Examiner)
29 Feb 2024Activity: Examination
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Impostos e Justiça Intergeracional: O Caso dos Jovens no Sistema Fiscal Português
Correia, M. (Speaker)
26 Jan 2023Activity: Talk or presentation › Oral presentation
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A Relevância da Cláusula Geral Anti-Abuso no Código Geral Tributário Angolano e na Lei Geral Tributária Portuguesa no contexto da CDT entre Portugal e Angola
Correia, M. (Main Examiner)
23 Jan 2023Activity: Examination
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DEBRA e a mitigação do debt-equity bias
Nogueira, J. F. P. (Supervisor), Correia, M. (Examiner) & Santos, L. J. (Examiner)
18 Jul 2023Activity: Examination
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A Ação 6 do Plano BEPS e o Abuso de Tratados: O Benefício Discricionário da Principal Purpose Test, Uma Possibilidade?
Correia, M. (Main Examiner)
23 Jan 2023Activity: Examination