Miguel C. Reis, João Velez de Lima (Sócios), Miguel González Amado (Associado Coordenador) e Vítor Loureiro e Silva (Associado) escrevem um artigo intitulado “Group approach and separate entity approach in domestic and international tax law”, publicado pela International Fiscal Association no âmbito do Congresso de Berlim 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.”
Clique aqui para ler o artigo.
