AFDO-adv
In review: corporate tax planning developments in Portugal
11/05/2022 A review of recent corporate tax planning developments in Portugal, including with regard to entity selection and business operations, intercompany transactions and indirect taxes.
Changing ECJ case law on input VAT deductions for holding companies
27/09/2019 For many years, tax authorities have rejected holding companies' right to deduct input value added tax; however, the European Court of Justice has…
Landmark decision on holding companies' VAT deductions
27/09/2019 The Arbitral Court recently issued a landmark decision regarding value added tax (VAT) deductions for holding companies. The court's approach is…
Court rules on depreciation and amortisation of submerged lands within concession agreement
22/02/2019 The South Administrative Central Court recently discussed the problem of the admissibility, for Accounting and tax purposes, of the depreciation and…
Taxation of standard software - an overview
16/11/2018 The Portuguese Tax Administration recently concluded that payments received for the sale of 'standard software' (ie, software not subject to any…
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