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Portrait of Tiago Machado Graça

Tiago Machado Graça

Managing Associate
Lawyer

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

Tiago Machado Graça develops his professional activity mainly on domestic and cross-border tax and investment matters involving Portugal and Portuguese speaking countries with a special focus on Angola, Mozambique, Cape Verde, Sao Tomé and also Timor-Leste.

Tiago has been acting as consultant for large and medium sized Portuguese and international companies in the above mentioned countries covering several industries, mainly in the Oil & Gas sector, in issues related to international tax, cross-border corporate restructuring, cross-border financing, profit repatriation, inbound and outbound structuring, structuring of local operations tax compliance and tax litigation.

Tiago also has a wide experience in real estate transactions both from a legal and tax perspective. 

Although based in Lisbon, Tiago is fully focused to African matters and has been deeply involved in the development of the African practice of the firm with a pivotal role between the international clients and the local African correspondent law firms. Tiago is a member of the CMS Africa Steering Committee.

Tiago has been invited as speaker in many conferences on topics related to Angolan, Mozambican and Cape Verde General Taxation and Investment and Angola and Mozambique Petroleum and Mining Taxation issues. 

Joined CMS Rui Pena & Arnaut in 2014.

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Associate-to-watch Tiago Machado Graça comes highly recommended by market commentators for his experience in commercial matters in Angola. Sources highlight his "practical approach," saying that he "recommends the solution that best fits the client's needs." He is based in the firm's Lisbon office.

Chambers Global (2021)

Memberships & Roles

  • Member of the Portuguese Bar Association since 2005
  • Member of Associação Fiscal Portuguesa and Associação Fiscal Internacional
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Publications

  • GRAÇA, Tiago Machado – “Introduction of VAT in Angola”, in Tax Planning International Review, Bloomberg, March 2019
  • GRAÇA, Tiago Machado – ”Oil Regulations”, Angola and Mozambique, 2017, 2018, 2019
  • GRAÇA, Tiago Machado – “What is Africa doing about Tax Avoidance”, in Tax Planning International Review, Bloomberg, December 2017
  • GRAÇA, Tiago Machado – “Taxation in the Portuguese Speaking African Countries”, in Bulletin for International Taxation, IBFD, December 2016
  • GRAÇA, Tiago Machado (co-authored) – “Consumption Tax in Angola”, in Cadernos do IVA 2014, Almedina, 2014
  • GRAÇA, Tiago Machado (co-authored) – “Transfer Pricing in Lusophone Africa”, in Cadernos Preços de Transferência 2013, Almedina, 2013
  • GRAÇA, Tiago Machado (co-authored) – “New Portuguese Non-Habitual Tax Regime”, in Centro de Investigação Jurídico Económica, Almedina, Fundação para a Ciência e a Tecnologia, pp. 855 – 880, Maio de 2010.
  • GRAÇA, Tiago Machado – “Transportes em Revista”. Various articles on taxation and legal issues (2006-2009) 
  • GRAÇA, Tiago Machado – “Angola Importation Guide 2008”, Bivac Ibérica, 2008
  • GRAÇA, Tiago Machado – “Angola Importation Guide 2006”, Bivac Ibérica, 2006
  • GRAÇA, Tiago Machado – “Angolan Tax System”, in Portugal/Angola Chamber of Commerce Magazine, June 2006
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Lectures list

  • Lecturer in a Seminar Course on Angola and Mozambique Oil and Gas Taxation, Lisbon Faculty of Law, IDEFF, 2014
  • Lecturer in several courses about Angolan and Mozambican Taxation issues, Institute for International Research, Lisbon.
  • Lecturer in several webinars and seminars on foreign investment and tax matters in Lusophone Africa with Conseil Français des Investisseurs en Afrique - CIAN, AfrikaVerein, GETI, etc.
  • Invited Lecturer in the Oil&Gas Post Graduation, Universidade Agostinho Neto, Luanda, Angola
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Education

  • Law degree, Faculdade de Direito, Universidade de Lisboa
  • Specialization Course in Accounting and Taxation, ISCTE – OVERGEST
  • International Taxation Summer Course, Westfälische Wilhelms-Universität Münster, Germany
  • Post-Graduation in Companies and Commercial Law, Faculdade de Direito, Universidade Católica Portuguesa
  • Post-Graduation in Advanced Tax Planning Law, Faculdade de Direito, Universidade de Lisboa
  • International Tax Law Policy and Planning Course Seminar of the Master of Laws in Taxation (LL.M.), Universidade Católica Portuguesa
  • European Taxation Law Course Seminar of the Master of Laws in Taxation (LL.M.) from the International Tax Centre (ITC), University of Leiden, The Netherlands
  • International Taxation of Oil & Gas and other Mining Activities, IBFD – Amsterdam, The Netherlands
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Feed

14/10/2021
Lusophone Africa Snap­shot
In this month's edi­tion of the snap­shot pre­pared by the Lusophone Africa team at CMS Por­tugal, we talk about the new fa­cil­it­ies of our of­fice in An­gola, LBR.And, as usu­al, the most rel­ev­ant news from...
17/09/2021
Lusophone Africa Snap­shot
The Lusophone Africa Team of CMS Por­tugal has just re­leased septem­ber­'s edi­tion of the Lusophone Africa Snap­shot that be­sides com­pil­ing the most rel­ev­ant news and the most sig­ni­fic­ant le­gis­lat­ive and...
04/06/2020
Ti­ago Machado Graça is a speak­er at the "An­gola, Cape Verde & Mozam­bi­que:...
Ti­ago Machado Graça, As­so­ci­ate at CMS Rui Pena & Ar­naut, will be a guest speak­er at a we­bin­ar or­gan­ised by the Ger­man - Afric­an Busi­ness As­so­ci­ation.The we­bin­ar will be a priv­ileged mo­ment to dis­cuss...
13/08/2021
Lusophone Africa Snap­shot
The Lusophone Africa Team of CMS Por­tugal has just re­leased ju­ly's edi­tion of the Lusophone Africa Snap­shot that com­piles the most rel­ev­ant news and the most sig­ni­fic­ant le­gis­lat­ive and reg­u­lat­ory de­vel­op­ments...
09/07/2021
Lusophone Africa Snap­shot
The Lusophone Africa Team of CMS Por­tugal has just re­leased jun­e's edi­tion of the Lusophone Africa Snap­shot that com­piles the most rel­ev­ant news and the most sig­ni­fic­ant le­gis­lat­ive and reg­u­lat­ory de­vel­op­ments...
15/04/2021
Law and reg­u­la­tion of con­sequen­tial dam­ages clauses in the en­ergy sec­tor...
1. Do the words “con­sequen­tial loss” have a giv­en mean­ing in law? An­golan law does not give a spe­cif­ic mean­ing to “con­sequen­tial loss” and An­golan courts do not ac­know­ledge the concept as a...
28/01/2021
Meet the Law - An­gola
The an­nu­al State Budget for 2021 was pub­lished last 31 Decem­ber 2021.The bulk of the changes in­tro­duced re­late to VAT, as fol­lows:1.VATThe per­cent­age of VAT col­lec­ted put aside for re­im­burse­ment of VAT...
31/07/2020
Meet the Law | In­dus­tri­al Tax Code
Law n. 26/20 of 20 Ju­ly, 2020 amend­ing the In­dus­tri­al Tax Code has been re­cently pub­lished. We would like to high­light the most rel­ev­ant changes:•    Tax rate re­duc­tion - Re­duc­tion of the gen­er­al...
02/06/2020
Ti­ago Machado Graça is a speak­er at the "An­gola, Cape Verde & Mozam­bi­que:...
Ti­ago Machado Graça, As­so­ci­ate at CMS Rui Pena & Ar­naut, will be a guest speak­er at a we­bin­ar or­gan­ised by the Ger­man - Afric­an Busi­ness As­so­ci­ation.The we­bin­ar will be a priv­ileged mo­ment to dis­cuss...
16/04/2020
Meet the Law | Cov­id 19 - An­gola Tax meas­ures
The State of Na­tion­al Emer­gency has been de­clared last 27 March 2020 and ex­ten­ded pur­su­ant to the Pres­id­en­tial De­cree No. 97/2020, of 9 April un­til 25 April­To­geth­er with the re­new­al of the  State of...
02/12/2019
IN­SIGHT: Early Days for An­gola Value-ad­ded Tax
IN­SIGHT: Early Days for An­gola Value-ad­ded TaxNov. 20, 2019, 8:00 AMAfter some set­backs and hurdles, value-ad­ded tax fi­nally entered in­to force in An­gola on Oc­to­ber 1, 2019. Ti­ago Machado Graça of CMS...
04/02/2019
Tax Alert
 1.    An­nu­al State Budget for 2019The an­nu­al State Budget for 2019 was pub­lished last 28 Decem­ber 2019.As in pre­vi­ous years, the Spe­cial Con­tri­bu­tion for Cur­rent In­vis­ible Op­er­a­tions was re­pub­lished...