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Pillar two will fail to achieve its aims without the participation of major economies, say João Velez de Lima, Teresa Teixeira Mota, and Francisca de Landerset of VdA
Effective VAT management can be achieved through utilising the option to tax on commercial property and the reverse charge mechanism, say Conceição Gamito, Rita Simão Luís, and Nídia Rebelo of Vieira de Almeida & Associados
Vítor Loureiro e Silva and Francisco Lencastre Torres of Vieira de Almeida & Associados discuss the mismatch between the Portuguese Tax and Customs Authority’s understanding and the jurisprudence regarding VAT and the secondment of staff
