DAC6 in Portugal: Thinking ahead Ricardo Seabra Moura and Miguel Teles of Morais Leitão explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result... By Miguel Teles & Ricardo Seabra Moura October 26 2021
The transposition of DAC6 in Portugal – A step too far? João Miguel Fernandes of Morais Leitão discusses the impact of Portugal transposing the DAC6 rules into law. By João Miguel Fernandes October 12 2021
Limitations on the application of tax incentives in Portugal Francisca Marabuto Tavares of Morais Leitão explains why tax incentives in Portugal maybe discouraging for many companies. By Francisca Marabuto Tavares September 23 2021
Portugal’s Tax and Customs Authority looks to avoid problematic trial and error model Pedro Cruz Gonçalves of Morais Leitão discusses why the PTA's inspections often embodies a model that a modern administration should not adopt. By Pedro Cruz Gonçalves August 02 2021
Recovery of corporate investment in Portugal Paulo Núncio and João Miguel Fernandes of Morais Leitão consider whether Portugal’s extraordinary tax credit will boost corporate investment in Portugal. By Paulo Núncio & João Miguel Fernandes May 14 2021
Stamp duty exemption in Portugal: Defining the scope of a financial institution Miguel Pimentel and Ana Carrilho Ribeiro of Morais Leitão consider conflicting judicial decisions and address the scope of a stamp duty exemption applicable to financial institutions. By Ana Carrilho Ribeiro & Miguel Cortez Pimentel November 24 2020
A look at the Portuguese Budget Bill for 2021: Highlights for international investors Ana Carrilho Ribeiro of Morais Leitão considers the scope of the permanent establishment concept in the 2021 Budget Bill. By Ana Carrilho Ribeiro October 28 2020
Portuguese Supreme Administrative Court clarifies law on VAT and real estate development Andreia Pereira of Morais Leitao analyses the findings of the judiciary in a recent real estate case which called for clearer interpretation of the Portuguese VAT code against EU law. By Andreia Gabriel Pereira July 10 2020
Portugal undertakes a layered tax response to mitigate COVID-19 hit economy José Maria Montenegro of Morais Leitão discusses how the Portuguese government has moved to assist businesses affected by the ongoing COVID-19 outbreak. By José Maria Montenegro June 04 2020
Portugal faces uphill battle against tax avoidance despite new measures António Pedro Braga of Morais Leitao evaluates the merits of GAAR developments in Portugal By António Pedro Braga April 14 2020
