Francisco Cabral Matos (Managing Associate) and Rita Pereira de Abreu (Associate) write an article for ITR – International Tax Review, in which they consider why the changes to permanent establishment in Portugal raise several challenges.

“This has been a matter of debate within the Portuguese tax community, given the impact that such changes had in the (re)definition of business models, as well as in the position that tax authorities and tax courts have been taking worldwide in this respect.”

Read the article here