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 VdAPortugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading to a rise in the number of questions regarding domestic and cross-border transactions. -
Sponsored by VdAPortuguese documentation requirements for tax exemption require EU pension funds to submit certifications that are difficult to obtain. Is this ultimately deterring pension funds from investing into Portugal?
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Sponsored by Garrigues PortugalA recent Portuguese Arbitration Court decision (Case 639/2017-T), dealing with the application of the exemption method to foreign-based liquidation proceeds for non-habitual tax residents serves as a good illustration of how this domestic exemption works.
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