VdA

Joana Sequeira and Nadine Gomes of Vieira de Almeida & Associados explain recent developments in the Portuguese tax authorities’ stance on investment income assessment for partial redemptions of life insurance products

Vítor Loureiro e Silva and Duarte Canau of Vieira de Almeida & Associados discuss the key aspects of the Portuguese exemption waiver regime and whether it is in accordance with EU law and principles

João Riscado Rapoula and Luís Maria of Vieira de Almeida & Associados conduct an in-depth analysis of the Portuguese and Angolan general anti-abuse rules, with a particular focus on the similarities and differences