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There are multiple purpose test provisions pursuant to which the Portuguese tax authorities can recharacterise or disregard a transaction...
Welcome to the European Tax Blog.
Some of Europe's brightest legal minds look at the tax issues across Europe which could impact multinational businesses.
The Portuguese tax authority has started to deny withholding tax refunds (requested by non-resident recipients who had not yet completed...
In the context of the public health emergency resulting from the spread of COVID-19, the State of Emergency was declared in Portugal on...