Portugal
The ex-Formula One Group chief executive avoids a prison term despite the plea, while Ireland and Portugal announce investments in sovereign wealth funds
The UK’s effective corporate tax rate is reportedly at its highest in decades, while PwC executives are expected to face a Senate inquiry.
Mariana Morais Teixeira of Morais Leitão overviews Portugal’s new tax incentive regime designed to boost the country’s capital-depleted private sector.
Uber agrees to settle investigation over unpaid VAT, Portugal prepares to harmonise VAT rules between domestic and foreign companies, and more.
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Sponsored by CuatrecasasSerena Cabrita Neto of Cuatrecasas explains how the Administrative Arbitration Centre’s ability to make preliminary references to the Court of Justice of the European Union has helped assimilate EU tax jurisprudence in Portugal
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Sponsored by CuatrecasasLiliana Piedade and João Filipe Rodrigues of Cuatrecasas argue for a substantive interpretation of Portugal’s stamp duty exemption on guarantees provided by financial institutions, credit institutions, and similar entities to counterparts of an identical nature
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Sponsored by Vieira de Almeida & AssociadosMiguel 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