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Portugal Archive

  • February 2019

    Companies turn to insurance to push through M&A deals

    February 15, 2019

    Companies in the private equity and real estate sectors are increasingly turning to tax-specific insurance to expedite M&A deals.

  • Submit now for World Tax and World TP 2020

    February 11, 2019

    We are pleased to announce the official launch of World Tax and World TP 2020.

  • Automation challenges under varying SAF-T frameworks

    February 04, 2019

    Multinationals are being forced to implement complex automated solutions to comply with the differing reporting frameworks across Europe because local tax authorities are more focused on tackling VAT fraud than the increasing compliance costs.

  • Investor pressure drives corporate tax policy development

    February 01, 2019

    Investors are giving serious consideration to their targets’ corporate tax policies before agreeing on the deal, but there are a number of companies that still have no such policy in place.

  • January 2019

    Does Portuguese tax law discriminate against EU pension funds?

    January 31, 2019

    Portuguese documentation requirements for tax exemption require EU pension funds to submit certifications that are difficult to obtain. Is this ultimately deterring pension funds from investing into Portugal?

  • Portugal’s exchange of shares under the Merger Directive

    January 30, 2019

    Portugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading rise to a number of questions regarding domestic and cross border transactions.

  • Financial institutions adapt to tax transparency

    January 28, 2019

    Tax transparency initiatives such as the CRS, AEOI and FATCA, and the upcoming mandatory disclosure rules, are having a profound impact on the operations and IT infrastructure of financial institutions (FIs) worldwide. Ronald Frey, chief product officer of the RegTech product unit within BearingPoint, discusses how these are creating trends towards data alignment and centralisation, and are changing the role of FIs and wealth managers in cross-border tax reporting.

  • The battle for resources: Making the case for tax departments

    January 28, 2019

    The rate of change in the tax regulatory environment in recent years has been rapid, arguably more so than at any other time in recent history. Heads of tax are competing with colleagues in other functions for a share of finite budgets. The challenge is to show value for money, writes Sandy Markwick, head of the Tax Director Network at Winmark.

  • Not another tax department transformation

    January 28, 2019

    One of the principal subjects of discussion and analysis in tax in recent months is digitalisation. I am not only talking about the OECD, EU and unilateral proposals to address the taxation of the digital, or digitalised, economy, but also the potential of digital innovations to change business, tax administration and tax department processes.

  • EU’s majority voting proposal puts CCCTB back on the table

    January 21, 2019

    The common consolidated corporate tax base (CCCTB) and digital services tax (DST) could be introduced if the EU Commission’s proposal for qualified majority voting (QMV) succeeds.

  • Portugal’s state budget brings several changes to VAT in 2019

    January 08, 2019

    Portugal's new state budget brings several changes to VAT in 2019, most notably exploring the distinction between voucher, single-purpose voucher and multi-purpose vouchers

International Correspondents