Ricardo Seabra Moura (Managing Associate) publishes an article in the 29^th edition of the Portuguese tax journal Caderno Justiça Tributária on “Territoriality and violation of EU law in cross-border cash pooling transactions from a stamp tax perspective”, in which he analyses an important Judgment of the Portuguese Supreme Administrative Court dated 28 November 2018.

In this article, Ricardo also discusses the violation of EU law in short-term cross-border loans under the current legislation (including with respect to the new stamp tax exemption recently introduced for cash pooling arrangements).

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