VdA

Teresa Teixeira Mota and André Vilaça Ferreira of VdA discuss the implications of a binding decision regarding the application of double tax treaty provisions to payments made by Portuguese companies to foreign partnerships

Miguel Gonzalez Amado and Vítor Loureiro e Silva of VdA analyse how Portugal’s tax measures targeting transactions with blacklisted jurisdictions align with EU law, before the delisting of Hong Kong, Liechtenstein, and Uruguay

Francisco Cabral Matos and Francisca de Landerset of VdA examine Portugal’s tax neutrality regime for mergers and demergers, highlighting how rigid interpretations by the tax authority are undermining its practical application