Considering the assessed value of building plots in Portugal Rita Magalhães and Bárbara Miragaia of Vieira de Almeida analyse whether the Portuguese tax authorities are unnoticeably doubling the assessed value of properties. By Bárbara Miragaia & Rita Magalhães August 28 2020
The effect of Brexit on Portugal: What happens next? Ricardo Seabra Moura and Joana Sequeira of Vieira de Almeida examine the tax implications for Portugal as the UK prepares to exit the EU. By Joana Sequeira & Ricardo Seabra Moura July 30 2020
Taxing energy in Portugal: The case of the Energy Sector Extraordinary Contribution Filipe de Vasconcelos Fernandes of Vieira de Almeida weighs up the relevance of Portugal continuing to utilise the Energy Sector Extraordinary Contribution in 2020. By Filipe de Vasconcelos Fernandes June 02 2020
REITs on the rise in Portugal Francisco Cabral Matos and Teresa Teixeira Mota of Vieira de Almeida explain how the rapid development of the market for REITs in Portugal has attracted a range of new real... By Francisco Cabral Matos & Teresa Teixeira Mota April 27 2020
Interpreting the new GAAR in Portugal Filipe de Vasconcelos Fernandes of Vieira de Almeida examines the evolution of the general anti-abuse rule in Portugal and considers how tax authorities are approaching the changes. By Filipe de Vasconcelos Fernandes April 07 2020
Portugal’s evolving taxation of capital gains on real estate projects Francisco Cabral Matos and Mélanie Pereira of Vieira de Almeida & Associados analyse the main issues concerning the taxation of capital gains, arising from the transfer of shares held in... By Francisco Cabral Matos & Mélanie Pereira March 11 2020
Gambling in Portugal: A potential breach of freedom Tiago Marreiros Moreira and Filipa Relvas of Vieira de Almeida & Associados evaluate the reasons behind Portugal’s differing tax strategies for land-based and online gambling activities. By Tiago Marreiros Moreira & Filipa Miranda Relvas March 03 2020
The Portuguese patronage tax regime: a cross-border opportunity for the non-profit sector Filipe de Vasconcelos Fernandes of Vieira de Almeida explains how Portugal has become one of the most competitive in Europe for patrons and non-profit sector entities. By Filipe de Vasconcelos Fernandes February 10 2020
Portugal implements ATAD Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados explain how the EU Anti-Tax Avoidance Directive (ATAD) is being implemented in Portugal. By Francisco Cabral Matos & Rita Pereira Abreu July 04 2019
Portugal’s exchange of shares under the Merger Directive Portugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading to a rise in the number of questions regarding domestic... By Francisco Cabral Matos June 09 2019