Tiago Marreiros Moreira (associé), Francisco Cabral Matos, Joana Lobato Heitor (collaborateurs coordinateurs) et Rita Pereira de Abreu (collaboratrice) ont rédigé un article publié dans la newsletter Corporate Tax de l'International Law Office, éditée par Law Business Research, sur la retenue à la source applicable aux dividendes obtenus au Portugal par les fonds d'investissement de l'Union européenne.

“According to the Portuguese tax system, dividends distributed by Portuguese companies to non-resident investment funds are generally subject to withholding tax (WHT) at a 25% rate. The WHT may be reduced pursuant to a double tax treaty, insofar as the non-resident investment fund is eligible to claim double tax treaty benefits. However, no WHT is applied to dividends paid to Portuguese investment funds.”

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