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Mariana Coentro Ribeiro
Managing Associate

Lawyer

Mariana Coentro Ribeiro

Languages
  • Portuguese
  • English
  • French
  • Spanish
Social media

Mariana Coentro Ribeiro is a Managing Associate in the Tax team.

With more than 10 years of 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 in 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 to publications on these topics.

Moreover, she is ranked as Leading Associate by Legal 500, 2025 and, recognised for Tax by Best Lawyers for the past years.

Joined CMS Portugal in 2023.

Awards & Recognitions
01
  • Award
    Mariana Coentro Ribeiro - excellent tax professional, with exceptional technical knowledge, provides great confidence in her response. Works quickly, managing to provide the right answer to the customer's problem.
    Legal 500 (2025)

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

Memberships & Roles

  • Member of the Portuguese Bar Association since 2014

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
Practice Areas
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