welcome to rpba - brochure (updated 19.04.2017)
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Welcome to
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Overview……………………………………………..…....5
Mission ……………………...………………………….....6
Practice Areas……………………………………..….…..8
Expertise Services………………………………….........9
Industries/Client Base and Demographics/
Relationship with other Professionals……………...…12
Team………………………………….……………..…....14
Recent Recognition…...…………………...……..….....30
Contacts….………………………………………...........36
Summary
Overview
RPBA is a Portuguese tax law boutique firm, paying attention to every detail and willing to unravel the most intricate tax challenges.
RPBA believes that needs in this field are better served by a small pool of young, dynamic and talented individuals than by a vast number of average
consultants.
RPBA emphasizes tailor-made and partner supervised services to carefully selected Clients, who enjoy personalized attention, undivided dedication and
full availability.
RPBA is focused on niche practice areas, where it believes that it is able to excel, being that we incorporate studying, pro bono, publishing, teaching
and associative and public activities in our professional lives.
RPBA has highly skilled Portuguese tax lawyers who develop Tax Consulting, Tax Opinions, Tax Legislation Design, Tax Planning and Tax
Litigation, either on International or Domestic Tax Law, with a focus on income and real estate taxes.
RPBA has specific expertise in personal residence planning in Portugal (namely through the Portuguese non-habitual tax resident regime) and
abroad, Family Office setting-up and management and corporate and business restructuring.
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▪ To unravel tax problems thoroughly and innovatively and to contribute for the advancement and welfare of taxpayers.
▪ Respect for the Clients’ trust and best interests, assuring the confidentiality of their identity, data, and other information;
▪ Uncompromising excellence on problem-solving and implementation of solutions;
▪ Personalized attention, undivided dedication and full availability to our carefully selected Clients;
▪ Understanding the uniqueness of our professionals and providing personal and professional growth opportunities for
them. We are the sum of our people: their qualities, their initiatives, their intellectual investments and their learning
experiences. We want to recruit good people and to see the good in them, to delegate, to have them perform, to hold
them accountable, and to make achievers out of them.
RPBA’s Core Purpose is…
RPBA’s Core Values are…
Mission
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▪ A law firm recognized in the corporate and academic milieus as leader in finding
solutions for the most intricate tax questions;
▪ A last resort tax boutique for other law professionals;
▪ A place of venture in quality, performance, and personal character in which lawyers
and Clients through a continuous common effort, simultaneously preserving our core
principles and fostering entrepreneurship, achieve mutual fulfilment in the search of
innovative tax solutions.
▪ Use our best judgment in all situations. There are no other rules.
RPBA’s Envisioned Future is to become…
RPBA’s Work Rule one and only is…
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RPBA practice areas are Tax Law and, on an ancillary basis, Company Law, Real Estate Law and Contract Law, especially due to our involvement in
tax structuring and restructuring of operations and corporate groups.
The fact that we have deliberately narrowed our service offer to tax and tax related issues does not mean, in itself, a necessary restriction of our Client
base. Indeed, taxation permeates every aspect of contemporary life, and accordingly each person is prone to be a taxpayer of some sort.
Tax is by far one of the most complex and ever evolving areas of knowledge. It encompasses law, microeconomics, public finance, accounting and
financial computation. Tax advisory work is an elusive designation that may comprise:
▪ Tax Compliance, Tax Auditing, Tax Consulting, Tax Opinions, Tax Legislation Design, Tax Planning, Tax Litigation, Tax Crime Defense.
▪ International, European and Domestic Tax Law.
▪ Taxes as diverse as those on income, wealth, real estate transfer and ownership, value-added, energy, cars, gifts and inheritance, stamp duties,
excises, customs duties, as well as social security contributions and fees.
Therefore, and to deal with the challenge of every taxpayer being a potential Client, RPBA has to be very selective, only taking up work that is of interest,
not necessarily on the grounds of profitability, but due to the intellectual challenges it presents, and that fits what it believes it can do best: Tax
Consulting, Tax Opinions, Tax Legislation Design, Tax Planning and Tax Litigation, either on International or Domestic Tax Law, with a focus on
income and real estate taxes. Nevertheless, our thorough and inside knowledge of the Portuguese and International tax arena enables us to provide
Clients with the best recommendations in other jurisdictions and in those tax practice areas that are outside our core niches.
Practice Areas
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Expertise Services
Corporate
Restructuring of Portuguese and international economic groups (mergers, spin-offs, asset
contributions, share for share exchanges, tax grouping, European economic interest groupings,
unincorporated silent partnerships and other joint ventures);
Business restructuring (v.g. from distribution to commissionaire), cost contribution, sharing and
service agreements and structuring of income flows and transfer pricing within Portuguese and
international economic groups, namely interest, service fees and royalties;
Foreign investment and disinvestment structuring in Portugal and Portuguese investment and
disinvestment structuring abroad;
“Un-offshoring” of structures;
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RPBA has special expertise in the following fields:
Tax Litigation
Before both the tax administration and the judicial, arbitration and constitutional courts, especially in the areas of Corporate Income Tax
and real estate taxation, namely, as far as the latter is concerned, regarding the Portuguese Stamp Tax on “luxury immovable property”
and the Personal Income Tax regime for rollover relief of capital gains deriving from the sale of immovable property used as an habitual
abode.
Rural land consolidation, holding structures, leases, investment and development.
Real Estate
Residence planning (in particular through the Portuguese non-habitual resident and golden visa regimes or through similar foreign regimes);
Secondment of Portuguese nationals abroad and of foreigners in Portugal;
Optimization of the private wealth of high net worth or income individuals;
Personal
For more information on our Residence
Planning Services, please visit our microsite
www.nonhabitualtaxresident.com or scan
the QR code with your smartphone:
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Structuring and managing, either on the real estate or on the financial angle, by the use of holding and operational companies, trusts, private and
family foundations, life insurance, wills, shareholders’ agreements and family protocols.
Family Offices
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Financial
Financial products, including life insurance and certificates; regimes of communication of cross-border transfers and
offshore accounts as well as of bank secrecy waivers; disclosure, tax optimization and reduction of compliance costs
associated with offshore income.
For more information on our Family Office
Services, please visit our microsite
www.familyofficeportugal.com or scan
the QR code with your smartphone:
Industries:
RPBA Clients' main sectors of activity are real estate (encompassing all its subsectors like shopping centers and retail parks,
construction and development, hotels and leisure), manufacturing industry and commercial distribution (especially of pulp, paper
and beverages), telecommunications and information technology, holdings and finance.
Client Base and Demographics:
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RPBA Clients include domestic and international corporate groups; family-owned and small and medium-sized enterprises with national and international operations;
auditing, management and accounting companies and other law offices; high net worth or income individuals and families; foundations, public entities and non-profit
organizations.
Besides corporate bodies, RPBA serves individuals, focusing on active life individuals like expatriates, skilled professionals, entrepreneurs, real estate buyers or
sellers, normally aged between 40 and 60, on family office management and on estate and succession planning of elder individuals.
In order to maintain its profile and niche tax practice areas without compromising its ability to offer clients a full tax service, as well as for a second partner review in
projects that comprise an added degree of complexity and/or risk, RPBA has selective tax associations (which do not impair other sporadic collaborations) with like-
minded individuals and well-known professionals in these other fields. In this regard we highlight Dr. Raul Soares da Veiga, Partner and Lawyer at Raul Soares da
Veiga & Associados – Sociedade de Advogados, R.L. for Tax Crime Defense.
RPBA has associations with other premier law offices, and relevant joint work experience with the leading Madeira Free Zone management company, three of the
big four auditing and consulting firms, several property appraisers, two preeminent statutory auditors and a local accounting firm, which enable it to provide its Clients
with quality services or recommendations in other relevant legal and non-legal areas.
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Relationship with other Professionals:
Team
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RPBA has a small but highly qualified team where each lawyer is first and foremost
valued as a person and as a unique individual, being provided with an e-mail
address on a first name basis.
Ricardo, Gustavo, Catarina, Bruno and Rita have met at the Lisbon University
School of Law, where all six have graduated. They share trust, mutual admiration,
and of course a passion for Tax Law. In their view, an independent boutique law
firm enables them to be not merely tax professionals but full tax personas -
incorporating studying, pro bono, publishing, teaching and association and public
activities in their lives -, and to better serve Clients in need of tax talent.
Subsequently, Marta Carmo, of Nova University of Lisbon School of Law, and, more
recently, Júlia and Carlos, who were Ricardo’s students in the Master’s Degree in
Tax Law at the Catholic University, have joined the team.
RPBA’s legal team also relies on the knowledge, support and drive of Isabel, Filipa,
Marta Rêgo and José, which enabled a project to be converted into a reality.
Please find on the left hand chart the person of reference and primary contact for
each RPBA Expertise Service.
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Managing Partner / Lawyer
He is recognised as a Specialist Lawyer in Tax Law by the Portuguese Bar Association since 23 December 2004.
He has extensive experience as a Tax and Legal Adviser and as an Economy and Tax Law Teacher at Graduate and Post-Graduate
Level on Law and Management Schools, namely at the Lisbon University School of Law, where he was a Teaching Assistant from
1994 up to 2007 and where he has obtained his Licenciatura in Law with a final grade point average of 16/20 in 1995 and his Master
of Law (LL.M.) with a final grade point average of 18/20 in 2003.
He was formerly Aid to the Secretary of State of Tax Affairs in the Ministry of Finance in Portugal (2001-2002) and International Tax
Services Manager at Ernst & Young (2000-2001), having started his professional career at Arthur Andersen (1995-1997).
He has been four times Portuguese National Reporter to the International Taxation "High Level Scientific Conferences" organized by
the Vienna University of Economics and Business Administration and supported by the European Commission.
He has been appointed as Portuguese national reporter to Subject 1 - Cross-border business restructuring, of the 2011 Paris IFA
Congress.
In 2009 he was appointed by the Portuguese Secretary of State of Tax Affairs as a member of the Sub-Group on The Reform of the
Income Taxes, of the Group on the Study of Tax Policy, Competitiveness, Efficiency and Justice of the Tax System.
In 2007 he was appointed by the Lisbon University School of Law as the independent member of the selection jury of the
Directorate-General of Taxes for the Heads of Division of the Personal Income Tax, Corporate Income Tax, Value-Added Tax and
Municipal Property Tax.
He is a frequent speaker at tax conferences in Portugal and abroad, a commentator of tax issues for Portuguese TSF radio station
and Portuguese economic daily newspapers Jornal de Negócios and Diário Económico, among others, and has published more than
thirty academic articles and papers, several newspaper articles, and a compendium of Economic Legislation of Guinea-Bissau. He is
also editor of a recent IBFD European Tax Law book.
He has knowledge of the legal and tax systems of Cape Verde (where he lectures frequently at a Post-Graduation on Taxation
organized by the Fundação Direito e Justiça and the Lisbon University School of Law) and Guinea-Bissau (where he was Senior
Lecturer and Coordinating Teacher to the Junior Degree in Law at the Bissau School of Law between October 1997 and September
1998).
He is a member of the Editorial Board of Portuguese tax review Fiscalidade, of the Consulting Board of Portuguese tax review
Revista de Finanças Públicas e Direito Fiscal and of the Portuguese and International Fiscal Associations since October 1998.
Since 2011, he has been an arbitrator on tax matters for the Portuguese Administrative Arbitration Centre (CAAD).
Ricardo da Palma Borges
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Gustavo Lopes Courinha is a lawyer since October 2001 and a Professor of the Lisbon University School of Law since 2002, where
he obtained his Degree in Law with a final grade point average of 15/20 (1999) his Master of Law (LL.M.) with the grade of 17/20
(2003), and his PhD with the grade of 18/20 (2012).
He holds further responsibilities, in that University, for the coordination of the Advanced Post-Graduation Program in Tax Law (since
2007) and lectures in several other post-graduation programs.
He also lectures at Post-Graduate Level on Taxation at the Portuguese Catholic University since 2002 and is a frequent speaker at
tax conferences in Portugal and abroad.
In 2007 he was appointed by the Lisbon University School of Law as the independent member of the selection juries of the
Directorate-General of Taxes for the Head of Division of Tax Justice, and the Lisbon's Regional Tax Directorate for the Heads of
Division of Administrative Justice, Judicial Justice and Tax Debts Management.
He was a member of the Tax Reform Commission (2008-9) and a member of the Corporate Income Tax Reform Commission (2013).
He has published thirty articles and papers, two legislation compendiums, as well as his widely quoted LL.M. thesis on the
Portuguese General Anti-Abuse Rule.
He has knowledge of the legal and tax system of Cape Verde (where he lectures annually at the Post-Graduation on Taxation
organized by the Fundação Direito e Justiça and the Lisbon University School of Law).
He is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
He is a member of the Editorial Board of some renowned Portuguese tax reviews: Fiscalidade, Revista de Finanças Públicas e Direito
Fiscal, and Cadernos de Direito Fiscal do CEJUR.
Gustavo Lopes CourinhaOf Counsel
Bruno Botelho Antunes obtained his Licenciatura in Law in 2000 at the Lisbon University School of Law.
Between 2001 and 2003 he worked – as an external tax consultant – with several accounting and auditing companies.
He has concluded, in 2001-2002, with an average of 16/20, a post-graduation on Tax Law of Organizations at the ISEG –
Superior Institute of Economy and Management.
He had his own law office from 2003 to 2006 and from late 2007 to January 2010 he shared his office with two Colleagues.
In 2006 and 2007 he worked as a Notary assistant and concluded another post-graduation, this one on Land Registry and
Public Notary Law.
He returned definitely to law practice in late 2007 and embraced the RPBA project from January 2010.
He has taught as an invited teaching assistant in the Lisbon University School of Law between 2008-2009 and 2009-2010,
where he concluded his LL.M. in 2007 with a final grade point average of 17/20.
He also lectured in the Polytechnic Superior Institute of the West in 2008-2009 and 2009-2010.
In 2008 he has published his LL.M. thesis and in 2011 he published an edition of the Procedural Tax Law Code (Código de
Procedimento e de Processo Tributário).
He is a member of the Portuguese Tax Consultant Association and of the Portugal Fiscal Association.
Bruno Botelho Antunes
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Salary Partner / Lawyer
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Ana Rita Pereira
Ana Rita Pereira achieved the Licenciatura in Law, in the Economics major of the Lisbon University School of Law,
with a final grade point average of 15/20 in 2007.
From November 2006 to July 2008 she attended part-time the Post-Graduation in Tax Law of the Institute of
Economic, Finance and Tax Law of the Lisbon University School of Law, with a final grade point average of 15/20.
She has completed in 2014 an Executive Master in Advanced Accounting and Taxation at the ISCTE-IUL Indeg
Business School with a master thesis on the taxation of the reduction of company share capital.
She is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
Associate
Marta Carmo
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Marta Carmo achieved the Licenciatura in Law from the Nova University of Lisbon School of Law in 2011 with a final
grade point average of 18/20. She is a lawyer and she joined the Portuguese Bar Association in 2016.
She was a Summer Trainee in Corporation Law, for Garrigues Portugal, during July and August 2010.
She was the Winner of Prémio Paula Escarameia (2011/2012) in the area of International Public Law for her paper on
Modern Maritime Piracy.
In 2014, she completed a Master's Degree in Law and Management at the Nova University of Lisbon, a joint degree of
the School of Law and the School of Economics, with a final grade point average of 18/20 and in 2015, she completed
a LL.M. in International Legal Studies, at New York University, School of Law.
She is currently a PhD student in Law at the Nova University of Lisbon School of Law.
She is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
Associate
Maria Júlia Mendonça achieved the Licenciatura in Law from the Lisbon University School of Law in 2013 with a
final grade point average of 14/20.
In 2015, she completed a Master's Degree in Tax Law at the Catholic University, with a final grade point average of
18/20. She was awarded with a merit scholarship and she reached the highest final score ever awarded in that
Master Course.
She is a member of the Portuguese Fiscal Association and of the International Fiscal Association.
She is currently in the complementary stage of the Portuguese Bar Association trainee program.
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Maria Júlia Mendonça
Trainee Lawyer
Carlos Alcântara Neves
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Carlos Alcântara Neves achieved the Licenciatura in Law from the Lisbon University School of Law in 2014 with a final
grade point average of 14/20.
He is currently completing a Master´s Degree in Tax Law at the Catholic University and he finished the academic unit
with a grade point average of 16/20.
He is preparing his master´s thesis and he is also preparing his application to the Portuguese Bar Association trainee
program.
Trainee Lawyer
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Alexandra Gonçalves Marques
Lawyer – In Association with RPBA
Alexandra Gonçalves Marques is a Lawyer. She joined the Portuguese Bar Association in 2002.
Between 2002 and 2015 she practiced law as a sole practitioner. She has experience in Civil Litigation (including in cases
of contractual or tort liability), labour, criminal, insolvency, family and minors, and tax matters. Legal advice in civil matters,
labour, nationality, aliens, golden visa program, corporate, real estate, family and tax. Execution of legal opinions on tax
matters. Tax Arbitrator at Centre of Administrative Arbitration (CAAD), since 2015.
She obtained a Law degree in the University of Lisbon Law School, in July 1998. Post-graduation course in Banking, Stock
Market and Insurance Law (Coimbra University Law School, 1999). Post-graduation Studies in Tax Law (Economic,
Finance and Tax Institute, Lisbon University Law School). Master in Economic Sciences (Tax Law), from Lisbon University
Law School, in 2012.
Guest speaker, between 2012 and 2014, in the seminar of “Tax Arbitration”, in the course of “Major Substantive and
Procedural Aspects of the main Portuguese Taxes”.
Co-author, in 2010/2014, of “Constitutional Jurisprudence - Portugal” regarding tax matters in decisions held by the
Portuguese Constitutional Court for European Review of Public Law.
Catarina Pereira Ventura is a graduate of the Lisbon University School of Law and a qualified lawyer by the
Portuguese Bar Association.
In 2010 she obtained the Diploma in Translation of the Institute of Linguists. She specializes in legal translation work.
Catarina Ventura Lawyer | Legal Translator
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Isabel Magro Simões
Isabel Magro Simões is a graduate of Business Management of the Lusíada University.
She has worked since 1991 on human resources, administrative, computer and financial management in both
private and public sectors.
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Administrative and Financial Manager
Filipa Coelho Ferreira achieved the Licenciatura on Secretary and Business Communication, at the Europeia University -
Laureate International Universities (formerly ISLA Campus Lisboa), with a final grade point average of 15/20 in 2011.
Since 2011 she works as a secretary, administrative and executive assistant.
Filipa Coelho Ferreira
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Assistant
Marta Rêgo
Marta Rêgo achieved in 2009 the Licenciatura in Audiovisual and Multimedia in the School of Communication and
Media Studies, with a final grade point average of 13/20.
From September to December 2010 she was a Trainee in Digital Marketing for DDB Portugal and successfully
completed the internship with a final grade point average of 19/20.
In 2011 she completed a Master’s Degree in New Media and Web Practices with a final grade point average of 16/20
at the Nova University of Lisbon, with the dissertation: “The Importance of Social Networks in the development of a
connection between Brands and Consumers”.
In 2012 she obtained an Advanced Postgraduate Degree in Digital Marketing at the Portuguese Institute of Marketing
Management, with a final grade point average of 16/20.
Between 2013 and 2014 she taught Digital Marketing in a training company.
She is currently a PhD student in Communication Sciences at the Nova University of Lisbon, where she obtained the
Advanced Study Diploma (DEA) with a specialization in Strategic Communication, with a final grade point average of
16/20.
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Marketing & Communication
José Soares began his professional career in 2007, as IT technician/seller at Algardata S.A.. In 2010, he moved on to IT
services’ provision on his own account, both for private individuals and for business entities. He also cooperated with other
IT projects.
In addition to his present assignment at RPBA José’s current professional activity covers information systems’, networks’
and users’ management, as well as servicing and maintenance of IT equipment and also 3D modeling and printing.
José Soares
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IT Consultant
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In the 2017 edition of the Chambers & Partners - Europe directory, in the "Tax"
practice area, RPBA as a firm ranks in Band 3 and our partner Ricardo da Palma
Borges has reached a position in Band 2.
In the 2016 edition, RPBA and Ricardo da Palma Borges had reached the same
positions.
In the 2015, 2014 and 2013 editions, RPBA had ranked in Band 3 and our
partner Ricardo da Palma Borges had reached a position in Band 1.
In the 2011 and 2012 edition, in the "Tax" practice area, RPBA had ranked in
Band 4 and Ricardo da Palma Borges had reached a position in Band 2.
Recent Recognition
In the 2016, 2015, 2014 and 2013 editions of the Legal 500: Europe, Middle East and
Africa directory, in the “Tax” practice area, RPBA as a firm ranks in Band 3. Ricardo da
Palma Borges, Bruno Botelho Antunes (in 2016) and Pedro Ribeiro de Sousa (in 2014)
are also Recommended Lawyers under this directory.
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Ricardo da Palma Borges has been ranked as a top lawyer in the Best Lawyers directory
2011 inaugural edition for Portugal under the "Tax Law" practice area and the "Tax
Planning" subspecialty and also in the 2012, 2013, 2014, 2015, 2016 and 2017 editions.
In 2017, RPBA’s Managing Partner was also recognized by his peers as "Tax Law
"Lawyer of the Year" for Lisbon.
Ricardo da Palma Borges was chosen as the winner of the Corporate LiveWire’s
2017 Finance Award for “Tax Lawyer of the Year – Portugal”.
RPBA was chosen as the winner of the 2016 “Tax Law Firm of the Year in Portugal” by
Global Law Experts. RPBA was also chosen as the Industry Choice winner of the 2015
“Boutique Tax Law Firm of the Year in Portugal” and also elected as the winner of the
2014 (large tier), 2013 and 2011 Portuguese Corporate Tax Law Firm of the Year Award.
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Ricardo da Palma Borges has been recognised in the “Tax” edition of the Expert
Guides 2016, which annually identifies the best tax lawyers in each country.
The Expert Guides is a collection by Euromoney magazine which annually
analyzes lawyers, consultants and legal professionals from around the world, in
several different practice areas, based on general nominations and independent
investigations.
RPBA was chosen as Industry Choice winner of the 2017 Corporate Intl Magazine Global
Award for “Boutique Tax Law Firm of the Year in Portugal”.
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Ricardo da Palma Borges was chosen as the winner of the Corporate LiveWire’s 2016
Finance Award for Excellence in Tax Planning – Portugal.
RPBA was chosen as the Industry Choice winner of the 2016 Corporate Intl Magazine Global
Award for "Boutique Tax Law Firm of the Year in Portugal".
Ricardo da Palma Borges has been ranked as a top lawyer in the Advisory
subspecialty of the 2016’s edition of the Who's Who Legal of Corporate Tax
Lawyers directory. In 2013, RPBA’s managing partner had already been included
in the list of best lawyers in this directory.
RPBA has been ranked under Tier 3 in the World Tax 2017, 2016, 2015 and 2014
directories and under Tier 4 in the 2011, 2012 and 2013 directories.
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RPBA was chosen as the Industry Choice winner of the 2015 Corporate Intl Magazine Legal
Award for "Boutique Tax Law Firm of the Year in Portugal".
RPBA was chosen as the winner of the Acquisition International’s 2014 Legal Award
for “Boutique Law Firm of the Year – Portugal”.
RPBA has been ranked under Tier 3 in the World Transfer Pricing 2016 directory. In
2015 and 2014, RPBA was also ranked under Tier 3.
RPBA was chosen as the winner of the Acquisition International’s 2015
International Tax Awards for “Portuguese Tax Law Boutique Firm of the Year”.
Ricardo da Palma Borges was chosen as the winner of the Corporate Intl Magazine 2011
Global Award for Tax Lawyer of the Year in Portugal.
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RPBA was ranked by the Tax Directors Handbook 2015 and 2014 as one of the leading tax
law firms in Portugal.
RPBA was chosen as the Large Tier winner of the 2014 Corporate Intl Magazine Global
Award for "Tax Law Firm of the Year in Portugal".
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Contacts
RPBA Office: Ricardo da Palma Borges & Associados - Sociedade de Advogados, S.P., R.L.
Rua Abranches Ferrão, n.º 10, 9.º Piso, Fracção G, 1600-001 Lisboa, Portugal.
Location: left to the main entry of the "Loja do Cidadão das Laranjeiras" and right to the Ismaili Center /
Aga Khan Foundation; close to the Laranjeiras' subway station; there are two public parking spaces in a
range of 100 meters, one underground at Rua Virgílio Correia, perpendicular to Rua Abranches Ferrão,
and another in front of the Loja do Cidadão's back entry, underneath the Avenida Lusíada's viaduct. We
also have parking space available in our building. Please request it in advance of any meeting.
Coordenadas GPS: N38.773625 Longitude: W9.171181
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(+351) 212 402 743
www.rpba.pt
www.linkedin.com/company/rpba
www.slideshare.net/rpba