Susana Mercês

Education

• Degree in Law - Faculty of Law of the University of Lisbon.
  
• Training Course in Accountancy and Tax Law - General Direction of Taxes.
  
• Post-Graduate Degree in Legal-Administrative Sciences - Faculty of Law of the University of Lisbon.
  
• Post-Graduate Degree in Advanced Tax Law - Institute for Economic, Financial and Tax Law (IDEFF) of the Faculty of Law of the University of Lisbon.
  
• Advanced Post-Graduate Degree in Tax Law - The New System of Accounting Organization and the IRC (Corporate Income Tax) - Institute for Economic, Financial and Tax Law (IDEFF) of the Faculty of Law of the University of Lisbon.
  
• Post-Graduate Degree in «Advanced Course “The IRS Reform” 2015» - Institute for Economic, Financial and Tax Law (IDEFF) of the Faculty of Law of the University of Lisbon.
  
• Course on “Tax Law in International Transactions” - MGI.
  
• Course on the SNC adaptation to the insurance sector - FSO Consultores, Lda.

Experience

• Susana Mercês joined Ferreira, Mercês, Carvalho & Associados in early 2016.
  
• Her activity is mostly focused on the fields of Tax Law, Commercial and Corporate Law, Litigation and Arbitration, and Public Law.

Professional Backround

• 1994-2015: Exclusive Legal practice, on a self-employment basis at her own office, particularly focused on corporate and tax law, having, on occasion, collaborated with other law offices, namely FMC.
  
• 1992-1994: Tax Counsel and Auditor to Arthur Andersen (currently Deloitte Portugal).
  
• 1989-1992: Legal Advisor for the General Direction of Taxes (Direcção Geral dos Impostos) at the Corporate Income Tax Department and at the Department of Tax Benefits, having provided legal advice for the 1989 tax reform.

Memberships

• Member of the Portuguese Bar Association.
  
• Member of the Portuguese Fiscal Association (AFP).

Languages

English.