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On a panel of advisers and tax authority representatives from a range of European jurisdictions, financial transactions were pinpointed as a key TP audit focus
Ana Helena Farinha and Tiago Martins de Oliveira of Cuatrecasas provide an overview of the current status of the Portuguese warranty and indemnity insurance and tax insurance market
André Areias and Liliana Piedade of Cuatrecasas report on a preliminary ruling request by the Portuguese Arbitral Court and consider the decision’s expected impact on taxpayers
Cristiana Marques Aparício and Fernando Lança Martins of Cuatrecasas question whether new guidelines on non-resident real estate investment in Portugal are restrictive and discriminatory, and therefore contravene the EU’s free movement of capital principle