Guides & Updates
Taxation of non-residents capital gains with the sale of real estate located in Portugal Friday 21, 2020
With the most recent decisions of the Center for Ad-ministrative Arbitratrion, the line of case-law that oblige, under the EU law, to apply to non-resident tax-payers the rule which determines the consideration of only 50% of capital gains earned on the sale of real estate in Portugal was reinforced.
Other Guides
Portugal as a destination and a platform for international investment Wed 12, 2020
During the past ten years, Portugal has been aiming to increase its competitiveness and to attract foreign investment through the implementation of a set of tax measures. For that effect, in recent...
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The UK nationals’ right of residence after Brexit Tue 11, 2020
On January 31 st of 2020, the United Kingdom (UK) officially left the European Union (EU), being no longer a Member State. With the country’s exit began on February 1 st of 2020 a transition p...
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Transposition of the EU’s Anti-Tax Avoidance Directives (ATAD 1 AND 2): Hybrid Mismatches Mon 27, 2020
The Anti-Tax Avoidance Directives represent the European Union’s response to the OECD’s BEPS (“Base Erosion and Profit Shifting) action plan, which has revolutionized taxation and international tax p...
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Around the Apple case decision Mon 20, 2020
The General Court of the European Union (“GC”) have just issued the judgment on the Apple case, on the 15 th July of 2020 (Case T-778/16, Ireland v. Commission, and Case T-892/16, Apple Sales Int...
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