Miguel Correia

Professor of Law

Bio

Assistant Professor at Católica | Lisbon School of Law. Holds a PhD in Tax Law from the London School of Economics, Master’s Degrees from the Georgetown University Law Centre and from the University of Essex, and a Law Degree from the Catholic University of Portugal.
He has accumulated a wide international experience in tax policy and tax consulting over the past two decades, in the public and private sectors. Miguel held functions as Deputy Director-General of the Portuguese Tax and Customs Authority, in charge of Indirect Taxation; Counselor for Fiscal Affairs at the Permanent Representation of Portugal to the European Union (Portuguese Ministry of Foreign Affairs), in Brussels; and Tax Advisor at PricewaterhouseCoopers LLP in New York and Deloitte in Lisbon.

Paper

A tributação do rendimento dos jovens

Miguel Correia (with Miguel Correia). 2025. Revista de Finanças Públicas e Direito Fiscal
Other

Financing the costs of tackling climate change

Miguel Correia (with Miguel Correia). 2025. CGSL Working Papers
Book Chapter

Os vales e o IVA

Miguel Correia (with Miguel Correia). 2025. Cadernos IVA 2025
Book Chapter

Impostos e justiça intergeracional

Miguel Correia (with Miguel Correia). 2024. Tributação e envelhecimento
Other

Inteligência artificial e administração tributária - a perspetiva portuguesa

Miguel Correia (with Miguel Correia). 2024. Memorias de las XXXII Jornadas Latinoamericanas de Derecho Tributario
Book Chapter

A personalidade tributária passiva e a configuração do facto jurídico-tributário

Miguel Correia (with Miguel Correia). 2023. Católica talks
Book Chapter

O Quantum da contraprestação no IVA e a estrutura do imposto

Miguel Correia (with Miguel Correia). 2023. Cadernos IVA 2023
Book Chapter

Taxation and intergenerational equity

Miguel Correia (with Miguel Correia). 2023. La edad como elemento determinante de la aplicación de beneficios fiscales
Book

Taxation of Corporate Groups

Miguel Correia (with Miguel Nuno Gonçalves Correia). 2013. Kluwer Law International
Book Chapter

The Regulation of Corporate Groups: Can Tax Help with Regulation

Miguel Correia (with Miguel Nuno Gonçalves Correia). 2013. Estudos em Homenagem ao Prof. Doutor Alberto Xavier, Vol. II
Paper

As Alterações aos Mecanismos para Evitar a Dupla Tributação Económica de Lucros Distribuídos e o seu Impacto no Comportamento das Empresas

Miguel Correia (with Miguel Nuno Gonçalves Correia). 2011. Fiscalidade
Book Chapter

Taxation, Property and Market: The Case of the Corporation Income Tax

Miguel Correia (with Miguel Nuno Gonçalves Correia). 2011. Estudos em Memória do Prof. Doutor J. L. Saldanha Sanches, Vol. IV