CJEU rules on Portugal’s withholding tax on dividends Bernardo Mesquita of Morais Leitão discusses a CJEU case whereby Portugal’s withholding tax on dividends paid to non-resident UCITS infringes EU law. By Bernardo Mesquita May 13 2022
Aggravated taxation of blacklisted jurisdictions: Winds of change for Portugal? Raquel Maurício of Morais Leitão considers aggravated taxation imposed in connection to blacklisted jurisdictions and ECJ case law. By Raquel Mauricio March 22 2022
Taxation of capital gains derived from the transfer of real estate in Portugal Maria Pia Soutinho of Morais Leitão discusses Portugal’s regime in relation to the taxation of capital gains from the transfer of real estate earned by non-residents. By Maria Pia Soutinho February 07 2022
Donations to non-resident entities: For whom the bell tolls? Mariana Morais Teixeira of Morais Leitão discusses Portugal’s tax framework for donations to non-resident entities. By Mariana Morais Teixeira December 20 2021
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
