Miguel Gonzalez Amado

Managing associate Vieira de Almeida & Associados

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Portuguese branches and stamp tax: insights on tax personality and EU compatibility

Miguel Gonzalez Amado and Mariana Pinto Monteiro of Vieira de Almeida & Associados consider the tax personality of Portuguese branches for stamp tax purposes and a recent ruling’s potential impact on cross-border credit operations

Miguel Gonzalez Amado, December 13, 2024
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Financing of Portuguese holding companies and stamp tax: finally, case-law standardisation

Joaquim Pedro Lampreia and Miguel Gonzalez Amado of Vieira de Almeida welcome the Portuguese Supreme Administrative Court’s clarification that a ‘pure’ holding company does not qualify for a stamp tax exemption on credit operations

Joaquim Pedro Lampreia, June 19, 2024
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Beneficial owner for the purposes of the IRD – the state of the art in Portugal (part two)

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.

Miguel Gonzalez Amado, July 14, 2023
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Discrimination and breach of EU law: recent trends in Portugal

Samuel Fernandes de Almeida and Miguel Gonzalez Amado of Vieira de Almeida discuss relevant cases of discrimination in Portugal.

Samuel Fernandes de Almeida, July 27, 2022
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Beneficial owner for the purposes of the IRD – the state of the art in Portugal (part one)

Miguel Gonzalez Amado and Vítor Loureiro e Silva of Vieira de Almeida discuss the concept of beneficial ownership of interest in Portugal.

Vítor Loureiro e Silva, June 16, 2022