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Vítor Loureiro e Silva and Duarte Canau of Vieira de Almeida & Associados discuss the key aspects of the Portuguese exemption waiver regime and whether it is in accordance with EU law and principles
João Riscado Rapoula and Luís Maria of Vieira de Almeida & Associados conduct an in-depth analysis of the Portuguese and Angolan general anti-abuse rules, with a particular focus on the similarities and differences
Joaquim Pedro Lampreia and Miguel Gonzalez Amado of Vieira de Almeida welcome the Portuguese Supreme Administrative Court’s clarification that a ‘pure’ holding company does not qualify for a stamp tax exemption on credit operations
