Portugal: Liquidation proceeds sourced in Spain and exemption method for non-habitual t... A recent Portuguese Arbitration Court decision (Case 639/2017-T), dealing with the application of the exemption method to foreign-based liquidation proceeds for non-habitual tax residents serves as a good illustration of... By Tiago Cassiano Neves October 15 2018
Portugal: European court rules on VAT on real estate transactions in Portugal The option for VAT taxation of the supply of Portuguese real estate has recently been characterised by uncertainty, and the latest European ruling hopes to clarify matters. By Tiago Cassiano Neves March 21 2018
Portugal: Personal income tax on cryptocurrencies: is the recent ruling a final take? The taxation of income had been unclear since the recent boom in cryptocurrency trading. The new ruling has come to the delight of tax authorities. By Tiago Cassiano Neves February 27 2018
Recent Portuguese rulings shed light on taxation of foreign trusts The Portuguese tax authorities recently published three rulings covering taxation of income derived from foreign fiduciary structures by resident individuals. By Tiago Cassiano Neves January 30 2018
Portugal adds to treaty network and information exchange agreements A country's tax policy is reflected in its domestic tax legislation as well as its tax treaty positions. By Tiago Cassiano Neves September 01 2010
State of play on outbound interest and royalty payments Portugal has historically favoured source-based taxation on passive income, which has been coupled with stringent documentation requirements to claim the application of tax treaties (the so-called RFI forms). By Tiago Cassiano Neves April 30 2009
