Portugal
The president described it as ‘one of the most important cases in the history of our country’; in other news, Portugal established a VAT group regime
The Portuguese firm’s managing partner tells ITR about his love of Sporting Lisbon, the stress of his '24-hour role', and why tax is never boring
In other news, the Council of the EU pledged support to a CBAM simplification and exemption initiative, and Portugal issued new VAT filing guidance
The ex-Formula One Group chief executive avoids a prison term despite the plea, while Ireland and Portugal announce investments in sovereign wealth funds
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Sponsored by CuatrecasasA recent ruling curbs formalistic proof requirements in EU cross-border pension fund taxation while strengthening the substance over form and ‘equality of arms’ concepts, say João Rodrigues, Liliana Piedade, and Francisco Ludovino Reis of Cuatrecasas -
Sponsored by VdATiago Marreiros Moreira and Francisca de Landerset of VdA explain the challenges of attributing profits to a management permanent establishment in Portugal, highlighting OECD guidance, board member activities, and documentation requirements for compliance
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Sponsored by Morais Leitão, Galvão Teles, Soares da Silva & AssociadosSolange Dias Nóbrega of Morais Leitão, Galvão Teles, Soares da Silva & Associados examines the Portuguese government’s plan to phase out indirect SIFIDE and questions whether ending this R&D tax benefit could hinder innovation and entrepreneurship
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