Miguel C. Reis, João Velez de Lima (Partners), Miguel González Amado (Managing Associate) and Vítor Loureiro e Silva (Associate) have written an article entitled "Group approach and separate entity approach in domestic and international tax law", published by the International Fiscal Association within the scope of the Berlin 2022 Congress.
"In Portugal, there is not a standard definition of a group of companies for accounting, corporate or tax purposes. Even from a tax perspective, the definition of a tax group depends on the nature of the taxation under analysis."
Read the article here.
