Vieira de Almeida

Francisco Cabral Matos and Guilherme Lourenço Baptista of VdA outline Portugal’s efforts to demystify the concept of economic substance for tax purposes.

Miguel Gonzalez Amado and Vítor Loureiro e Silva of Vieira de Almeida update their analysis on the concept of beneficial ownership and comment on the first decision in Portugal regarding this issue.

Filipe de Vasconcelos Fernandes of Vieira de Almeida highlights problems with the Council of the European Union’s introduction of a temporary solidarity contribution to address the ‘excess’ profits of energy companies and permanent establishments.