Maria Odete Oliveira
Maria Odete Batista de Oliveira is a PhD in Law and an Assistant Professor at the Faculty of Law and Political Science of the Lusófona University of Porto.
Academic qualifications:
Degree in Economics from the Faculty of Economics of the University of Porto
Degree in Law from the Faculty of Law, University of Coimbra
Advanced Studies in Special Public Law – Financial and Tax Law (community and international taxation) – from the University of Santiago de Compostela, Spain
European Doctorate in Financial and Tax Law
Most relevant professional activity
At the Ministry of Finance – Directorate-General of Taxes (Tax and Customs Authority).
Last positions held:
Advisor to the Director-General for Taxation on international taxation matters
Representative of the DGCI at the Intra-European Association of Tax Administrations (IOTA) based in Budapest, since January 2008 (date on which Portugal joined the Organization)
Coordinator of the Tax-related Cooperation and Technical Assistance Programmes between Portugal and the Community of Portuguese-speaking African Countries (PALOP) – defining the content of each of the Programmes in coordination with the tax authorities of each of the countries (Cape Verde, São Tomé and Príncipe, Guinea-Bissau, Angola and Mozambique), recruiting the technical staff responsible for implementing the technical assistance, training and monitoring of the implementation of the various projects, follow-up and monitoring of results.
In higher education:
Assistant Professor and regent of the Discipline of Tax Law at the Faculty of Economics of Porto (1990-2014).
Guest lecturer on postgraduate courses in Tax Law and Taxation organised by the Faculty of Law of the University of Porto
Guest lecturer and researcher at the Institute of Company and Labour Law (IDET) of the Faculty of Law of the University of Coimbra
Guest lecturer on post-graduate courses at the Faculty of Economics of the University of Coimbra
Guest lecturer on the Master’s Degree courses in Accounting and Finance of the Faculty of Economics of the University of Coimbra
Guest lecturer on taxation of expenditure for the Master’s Degree in Tax Law at the Catholic University of Porto
Lecturer in the Master’s Degree courses in International and European Community Taxation at the University of Santiago de Compostela, Spain
Assistant Professor at the Universidade Lusófona do Porto – Faculdade de Direito, responsible for lecturing the subjects of Tax Law and Public Finance
Arguing in several Master’s Degree panels at the University of Aveiro and at the Catholic University of Portugal
Supervisor of Master’s theses in Tax Law
Other duties performed:
Tax consultant for the International Monetary Fund, in missions for the preparation and implementation of tax reform of expenditure taxation: in Mozambique (1997-1999) and Cape Verde (2000-2003), and follow-up in subsequent years, promoted by the IMF’s Fiscal Affairs Department, Legislation Department, and Fiscal Policy Department, with
Analysis of the pre-existing situation,
Study of the VAT model most in line with the existing reality
Legislative drafting – VAT Code and all complementary legislation
Consultant to the African Development Bank (2015/2016) to support tax reforms in São Tomé and Príncipe
Invited speaker and participant in international conferences of CIAT (Inter-American Centre of Tax Administrations).
Invited speaker at various seminars, conferences and courses on various national and international tax matters.
Author and co-author of publications in books and magazines on national and international tax law issues.