"Relief from Double Taxation of Distributed Profits and the "Effective Taxation" Requirement"

Conceição Gamito and Frederico Anta's article in the European Tax Confederation's official journal

Conceição Gamito and Frederico Antas, Vieira de Almeida & Associados (VdA)'s managing associate and associate from the firm's Tax area of practice are the authors of an article published in European Taxation Journal on the elimination of double taxation on distributed profits and the impact of the requirement for effective taxation for the economic agents wishing to benefit from such regime.

With timely pertinence, the article further comments on the legal doctrine contained in Circular nr. 24/2011 (issued further to VdA's request for clarification presented to the Tax Director General), which clarifies many of the questions raised by taxpayers and other interested parties regarding application of effective taxation, , notwithstanding a relevant number of questions still remaining answered.

As the European Tax Confederation's official journal, the European Taxation Journal is one of the most renowned publications on International Taxation and it is published by the IBFD (International Bureau of Fiscal Documentation).