Miguel Teles of Morais Leitão discusses the likely impact of the proposal for a directive regarding shell entities and the issues it raises regarding abuse.
Ricardo Seabra Moura and Miguel Teles of Morais Leitão explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result of DAC6 reporting.
Bruno Santiago and Miguel Teles of Morais Leitão analyse the findings of the recent significant ruling on the applicability of the tax regime of UCI incorporated under Portuguese law to UCI incorporated under a foreign law
