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Mariana Coentro Ribeiro

Managing Associate
Lawyer

Contact
CMS Portugal
Rua Castilho 50
1250-071 Lisbon
Portugal
Languages Portuguese, English, French, Spanish

Mariana Coentro Ribeiro is a Managing Associate at Tax practice.

With more than 10 years’ experience, Mariana has experience working with national and international clients on transactional tax matters, within the context of M&A, corporate restructurings, financial operations, renewable energy, venture capital and private equity. Mariana is particularly experienced in corporate and international taxation, providing advice to clients in the analysis, structuring and implementation of foreign investments in Portugal and Portuguese investments abroad, with expertise on taxation of cross-border flows.

She also has experience in wealth management, in the structuring of personal and family wealth, and in tax litigation, and has advised clients on tax inspections and litigation, both before the tax authorities and before judicial and arbitration courts

Mariana is particularly active regarding international taxation, cryptocurrencies and digital tax, as well as taxation of permanent establishment and the challenges of remote work, having contributed for publications on these topics.

Joined CMS Portugal in 2023.

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Memberships & Roles

  • Member of the Portuguese Bar Association since 2014
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Publications

  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “IRC: Dedutibilidade de juros”, in Revista do Conselho Regional de Lisboa da Ordem dos Advogados, Revista n.º 1, 4T 2019
  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “A caducidade do direito à dedução ou a negação da neutralidade do imposto?”, in Cadernos do IVA 2019, Vasques, Sérgio (Coord.), Almedina, 2019
  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “Faturas falsas, simulação e dedutibilidade do IVA na locação financeira de equipamentos”, in Cadernos do IVA 2017, Vasques, Sérgio (Coord.), Almedina, 2017
  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “Da instauração do inquérito criminal como expediente de alargamento do prazo de caducidade”, in Vida Judiciária, n.º 199, janeiro/fevereiro, 2017
  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “Taxas de estabelecimento de acesso a centrais fotovoltaicas”, in Fiscalidade da Energia, Vasques, Sérgio (Coord.), Almedina, 2017
  • COENTRO RIBEIRO, Mariana; REIS DUARTE, Cláudia - “O sector da construção civil e as taxas de infra-estruturas urbanísticas de Lisboa”, Taxas e contribuições sectoriais, Vasques, Sérgio (Coord.), Almedina, 2013
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Education

  • Law degree, Faculdade de Direito, Universidade Nova de Lisboa
  • Masters of Law (LL.M.) in Law and Management, Faculdade de Direito, Universidade Católica Portuguesa
  • Postgraduate degree in Taxation, Faculdade de Direito, Universidade Católica Portuguesa
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Expertise

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13/03/2024
Crypto Tax Legislation & Law in Portugal
1. Is there a specific legislation issued for the taxation of crypto-assets or do general national tax law principles apply because the tax legislator has not regulated this so far? Yes. The Portuguese...
Comparable
23/10/2023
The end of the Portuguese NHR Regime?
As per the 2024 Budget Act Proposal (Proposal) released last week, the NHR regime will be revoked from 1 January 2024 onwards, with the following consequences:The scope of the 20% flat rate applicable...