VdA

Francisco Cabral Matos and Rita Pereira de Abreu of Vieira de Almeida & Associados explain how the EU Anti-Tax Avoidance Directive (ATAD) is being implemented in Portugal.

Portugal'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.

Portuguese 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?