Miguel Gonzalez Amado and Vítor Loureiro e Silva are the authors of an article entitled “Portuguese aggravated taxation for blacklisted jurisdictions: scope, critique, and EU law compatibility”, published by International Tax Review.
In this article, the VdA lawyers examine the Portuguese aggravated taxation regime applicable to transactions involving blacklisted jurisdictions, outlining its framework and discussing potential incompatibilities with double tax treaties (DTTs) and with European Union law.
- Read the article here.
