VdA

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

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.