Tiago Marreiros Moreira, Miguel C. Reis, Samuel Fernandes de Almeida e Francisco Cabral Matos (Sócios) escrevem um artigo publicado na newsletter da ILO – Internacional Law Office, Lexology, intitulado "Prevenir o uso indevido de entidades-fachada para fins fiscais – estará Portugal preparado para a ATAD 3?”, no qual explicam e desenvolvem as especificidades da Anti-Tax Avoidance Directive 3 e os desafios à sua implementação.

“On 22 December 2021, the European Commission released a proposal for a directive to prevent the misuse for tax purposes of shell entities and amend the Directive on Administrative Cooperation in the field of taxation (DAC). The implementation of Anti-Tax Avoidance Directive 3 (ATAD 3) will impact the current legal framework applicable to companies that are resident in Portugal for tax purposes, as well as their access to benefits and tax regimes under Portuguese tax law.”

Leia aqui o artigo.