Diogo Ortigão Ramos, Tiago Gonçalves Marques and Diogo Gonçalves Dinis of Cuatrecasas consider the key elements of the Portuguese ‘Netflix tax’ and discuss whether this would pave way for the introduction of a digital services tax.
Diogo Ortigão Ramos, Filipe Gomes da Silva and Diogo Gonçalves Dinis of Cuatrecasas explain the rules that will enter into force in January 2021, affecting Portuguese VAT legislation and the tax treatment of e-commerce.
