Rui Duarte Morais is Full Professor of Tax Law at the Catholic University of Portugal, where he coordinates the Tax Law Department.
He has a degree in Legal Sciences from the University of Coimbra (1978) and a PhD in Legal-Economic Sciences from the Porto School of Law, Universidade Católica Portuguesa, in 2004.
He regularly participates in Post-graduation and Master courses in Portuguese and Foreign Universities. He is the author of numerous conferences in seminars, colloquiums and other events organized by universities and business associations.
He is a Specialist Tax Lawyer (awarded by the Portuguese Bar Association). He was a founding member of “Yolanda Busse, Oehen Mendes & Associados”. In this context he has a wealth of experience in tax litigation and arbitration as well as relevant involvement in legal assistance to multinational corporations operating in Portugal.
He was the President of the Committee to Reform the Portuguese Personal Income Tax Code (2014), Member of the Working Group for the Reform of the Portuguese Tax System (2009) and a Collaborator of the Tax Reform of 1986/1988. In 2018 he was nominated member of the Jury in charge of evaluating and selecting candidate judges for the Administrative Supreme Court. He regularly integrates Juries of Public Contests to access Appellate Administrative Courts.
He is a distinguished Member of the Tax Arbitration Centre, where he regularly integrates Tribunals in charge of deciding the most complex and flash points in tax matters.
He is the author of some of the most relevant tax monographies written in Portuguese language, particularly, on CFC rules (Phd thesis), Personal and Corporate Income Tax, and Tax Procedures. Apart from numerous published papers, he is a Member of the Editorial Board of the most prestigious tax Journals in Portugal. He is also a Member of the Scientific Board of Portuguese Tax Association and of the Observatory for Taxation of The Chamber of Official Account Auditors.
Areas of research
Social Sciences