Guilherme Lourenço Baptista

Junior associate Vieira de Almeida

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Local Insights

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Portugal: the unshell directive proposal and the quest for economic substance

Francisco Cabral Matos and Guilherme Lourenço Baptista of VdA outline Portugal’s efforts to demystify the concept of economic substance for tax purposes.

Francisco Cabral Matos, September 13 2023