Leonardo Marques dos Santos is a Tax and International Tax Law Professor at the Lisbon Law School of Universidade Católica Portuguesa (Portugal), a tax partner at Miranda & Associates and a tax arbitrator.

Before being a partner at Miranda & Associates, he founded taxportugal, and worked in some of the most prestigious Portuguese law firms, namely at Gama Glória, PLMJ and Abreu Advogados, where he represented both private and public entities, as well as individuals, in a full range of taxation and tax policy issues.

Leonardo also served as a legal advisor to the Minister for the Presidency and for Parliamentary Affairs and to the Secretary of State for the Presidency of the Council of Ministers.

He obtained his PhD at Universidade Católica Portuguesa, with a thesis entitled Donations and Tax: the Corporate Conundrum. Leonardo also obtained an (Adv.) LL.M. in International Tax Law from the International Tax Centre, Leiden University (Netherlands), a Post-Graduation in Tax Law from the Instituto Superior de Gestão (Portugal), and received his law degree also from Universidade Católica Portuguesa.

Leonardo’s research agenda and main areas of activity focuses on the domestic and international taxation of charitable donations and charitable entities, as well as personal income taxation, including the taxation of expats.