Teresa Teixeira Mota is the author of ‘The next frontier of tax transparency: from Pillar Two to digital platforms’, published by International Tax Review.

In the article, VdA Managing Associate Teresa Teixeira Mota examines the evolution of international tax transparency frameworks and how initiatives such as Pillar Two and DAC7 are reshaping tax enforcement in Portugal. She highlights the challenges arising from tax authorities’ increasing use of data, the new reporting obligations applicable to multinational groups and digital platforms, and the impact of these developments on the prevention and resolution of tax disputes.