João Riscado Rapoula and Luís Maria are the authors of the article "The duality of the GAARs of Portugal and Angola", published in the International Tax Review.
The article analyses the General Anti-Abuse Clauses (GAARs) in the tax systems of Portugal and Angola, highlighting the main similarities and differences between these two countries' GAARs.
Through this comparative analysis, VdA's lawyers clarify that, despite the differences, the two jurisdictions share fundamental principles in the fight against tax evasion.
- This article is available here.
