Tiago Marreiros Moreira and Rita Pereira de Abreu of VdA explain how the ruling eases administrative hurdles for foreign pension funds claiming Portuguese withholding tax exemptions
Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida say ECJ case law on the taxation of security in capital-raising operations could catalyse Portugal’s financial market and company financing
Samuel Fernandes de Almeida and Rita Pereira de Abreu of Vieira de Almeida & Associados discuss the exit taxes on accrued capital gains in Portugal, double taxation and the interaction with the non-habitual tax residents regime.
Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados consider why the changes to permanent establishment in Portugal raise several challenges.
Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados explain how the EU Anti-Tax Avoidance Directive (ATAD) is being implemented in Portugal.
