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.
