Miguel C. Reis, João Velez de Lima (associés), Miguel González Amado (collaborateur coordinateur) et Vítor Loureiro e Silva (collaborateur) signent un article intitulé "Group approach and separate entity approach in domestic and international tax law", publié par l'Association fiscale internationale dans le cadre du Congrès de Berlin 2022.
“In Portugal, there is not a standard definition of a group of companies for accounting, corporate or tax purposes. Even from a tax perspective, the definition of a tax group depends on the nature of the taxation under analysis.”
Cliquez ici pour lire l’article.
