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
Does Portuguese tax law discriminate against EU pension funds? Portuguese documentation requirements for tax exemption require EU pension funds to submit certifications that are difficult to obtain. Is this ultimately deterring pension funds from investing into Portugal? January 31 2019
Portugal: The new gateway to Angola Vieira de Almeida's Tiago Marreiros Moreir and João Riscado Rapoula explore the new double taxation agreement between Portugal and Angola and what it could mean for companies doing business in... By Riscado Rapoula & Tiago Marreiros Moreira September 26 2018
