Personal profile
Curriculum Vitae
International Tax Law, LL.M., Vienna University of Economics and Business
10 Sept 2021 → 16 Jun 2023
Award Date: 25 Sept 2023
Advanced post-graduate course in Companies Taxation , Universidade de Lisboa
3 Sept 2019 → 30 Jun 2020
Award Date: 30 Jun 2020
Post-graduate course in Tax Law, Universidade Católica Portuguesa
14 Jan 2014 → 25 Mar 2015
Award Date: 25 Mar 2015
Post-graduate course in Tax Law , Universidade de Lisboa
1 Sept 2011 → 29 Jun 2012
Award Date: 29 Jun 2012
Law, Bachelor, Universidade de Lisboa
6 Sept 2004 → 9 Jul 2009
Award Date: 9 Jul 2009
External positions
Tax Consultant, PricewaterhouseCoopers Tax Services TLS, Lda.
5 Jun 2017 → 16 Feb 2023
Lawyer, Teixeira de Freitas, Rodrigues e Associados, Sociedade de Advogados, SP, RL.
3 Mar 2014 → 5 May 2017
Lawyer, Cuatrecasas, Gonçalves Pereira, SLP.
4 Feb 2013 → 14 Feb 2014
Trainee Lawyer/Lawyer, Abreu e Associados - Sociedade de Advogados, SP, RL.
1 Sept 2009 → 25 Jan 2013
Collaborations and top research areas from the last five years
Publications
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Decentralized Finance (DeFi) and Taxation: Challenges and Opportunities in the Age of Transparency
Piakarskaya, A., Ochoa, J. M. P., Pericoli, M. & Suardi, M., 2025, (Submitted) In: World Tax Journal.Publication: Scientific journal › Journal article › peer-review
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Enabling the Trustworthy Use of AI in Tax Administration
Christodoulopoulos, T. A., Ochoa, J. M. P. & Owens, J., 2025, (In preparation) OECD.Publication: Book/Editorship/Report › Research report, expert opinion
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Recent and Pending Cases at the Court of Justice of the European Union on Direct Taxation: Conference in Vienna 2024: Current Trends in Direct Taxation
Basteleurs, R., Beer, B. & Ochoa, J. M. P., 2025, In: EC Tax Review. 34, 2, p. 61-71 11 p.Publication: Scientific journal › Other contribution to journal
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Taxation of income from automated digital services under the UN Model (Article 12B)
Kofler, G. & Ochoa, J. M. P., 9 Dec 2025, The UN Model Tax Convention: Recent Developments. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters KluwerPublication: Chapter in book/Conference proceeding › Contribution to conference proceedings
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Central Bank Digital Currencies and Their Use by Tax Administrations
Owens, J., Piakarskaya, A. & Ochoa, J. M. P., Dec 2024, In: Belt and Road Initiative Tax Journal. 5, 2, p. 53-63 11 p.Publication: Scientific journal › Journal article
Activities
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The interplay between tax and financial regulations in a new digital environment
Stern, R. (Member of programme committee), Piakarskaya, A. (Member of programme committee) & Ochoa, J. M. P. (Member of programme committee)
7 Apr 2025 → 8 Apr 2025Activity: Event participation/organisation › Organisation of conference/workshop/congress
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The interplay between tax and financial regulations in a new digital environment
Stern, R. (Chair), Piakarskaya, A. (Chair) & Ochoa, J. M. P. (Discussant)
7 Apr 2025 → 8 Apr 2025Activity: Event participation/organisation › Organisation of conference/workshop/congress
File -
Tax Administration 3.0 Project D in Person Meeting
Ochoa, J. M. P. (Speaker)
4 Jun 2024 → 5 Jun 2024Activity: Talk or presentation › Science to science
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Towards Trustworthy AI From the Perspective of Tax Administrations and Taxpayers (Part of the Validate AI Roadshow Programme)
Nyamongo, R. N. K. (Discussant), Piakarskaya, A. (Member of programme committee), Christodoulopoulos, T. A. (Member of programme committee), Ochoa, J. M. P. (Member of programme committee) & Owens, J. (Chair)
15 May 2024Activity: Event participation/organisation › Participation in conference/workshop/congress
Projects
- 2 Active
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Portuguese tax policy
Lang, M. (PI - Project head), Sundin Speer, U. (Contact person for administrative matters), Stern, R. (Deputy project head without power of attorney ) & Ochoa, J. M. P. (Researcher)
1/02/25 → …
Project: Research funding
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Digital Economy Taxation Network
Stern, R. (PI - Project head), Owens, J. (PI - Project head), Piakarskaya, A. (Deputy project head without power of attorney ), Nyamongo, R. N. K. (Researcher), Christodoulopoulos, T. A. (Researcher) & Ochoa, J. M. P. (Researcher)
1/01/17 → …
Project: Other