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 Vieira de Almeida & AssociadosPortugal's Merger Directive has remained ambiguous on whether a company ought to exist prior to an exchange of shares, leading to a rise in the number of questions regarding domestic and cross-border transactions. -
Sponsored by Vieira de Almeida & AssociadosPortuguese documentation requirements for tax exemption require EU pension funds to submit certifications that are difficult to obtain. Is this ultimately deterring pension funds from investing into Portugal?
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Sponsored by Garrigues PortugalA recent Portuguese Arbitration Court decision (Case 639/2017-T), dealing with the application of the exemption method to foreign-based liquidation proceeds for non-habitual tax residents serves as a good illustration of how this domestic exemption works.
