is a leading full-service international law firm, with a solid background of decades of experience. In keeping with its broad strategy of growth and international presence, and addressing the increasing needs of clients throughout the world, Morais Leitão has created the Africa team, which assures ... legal support in jurisdictions of Portuguese-speaking African countries. The Africa team guarantees in close co-operation with the associated offices in Angola (ALC Advogados) and Mozambique (Henriques, Rocha & Associados), as well as the other member firms of the MLGTS Legal Circle, personalised assistance to clients in those jurisdictions, ensuring the provision of legal services of the highest quality. The multidisciplinary Africa team is composed of lawyers covering several practice areas, such as banking and finance, corporate/commercial contracts, energy, insurance, labour, life sciences, litigation, oil and gas, private investment, public law, real estate and tax. The authors would like to thank the Morais Leitão tax team, in particular Bruno Santiago and João Miguel Fernandes, for contributing to the tax section of this chapter.