Filipe Romão and António Castro Caldas of Uria Menéndez – Proença de Carvalho discuss the practical implication of amendments to Portugal’s participation exemption regime and discover that the changes leave a lot to be desired when compared to its European counterparts.
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Norton Rose Fulbright highlights a Brazilian investment fund as a practical example of how new Dutch tax rules will require significant attention from foreign companies
A ‘second piece of the puzzle’ for the software regarding filing requirements is still to arrive, Tax Systems’ chief solutions officer Russell Gammon tells ITR