Francisco Cabral Matos and Francisca de Landerset co-wrote an article titled ‘Navigating tax neutrality in Portugal: merger and demerger challenges (part one – CIT)’, published by International Tax Review.

In this article, the VdA lawyers analyse the tax neutrality regime applicable to mergers and demergers in Portugal, highlighting how strict interpretations by the Tax Authority undermine its practical applicability. In this context, the VdA lawyers explore issues such as the legal framework, neutrality and economic substance, the evolution of the Tax Authority’s stance, and risk management in mergers and demergers in Portugal.

• This article is available here.