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 VdAFrancisco Cabral Matos, Hugo Leonardo, and Margarida Campelo of VdA examine how corporate income tax and VAT planning, vehicle selection, and structuring choices can materially affect returns on Portuguese real estate investments
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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
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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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