Resolution no. 23/2019

Samuel Fernandes de Almeida, partner of the Tax practice, pens an article on the double taxation agreement recently signed by Portugal and Angola, for FRONTLINE magazine.

In Portugal, Resolution no. 23/2019 was ratified and published in the Official Gazette on 14 February, valid for an initial period of 8 years. The lawyer explains that “Double taxation agreements are an essential instrument in the definition of multilateral fiscal policies, minimising the effects of double taxation through rules establishing the distribution of power and fiscal sovereignty between two states.”

Read the article here.