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"Doe normaal" is practical advice in the Netherlands encouraging one to act normal. In the past, that phrase would describe commonly used plans to reduce tax.
Miguel Gonzalez Amado and Vítor Loureiro e Silva of Vieira de Almeida discuss the concept of beneficial ownership of interest in Portugal.
In an attempt to claw back some of the business lost as a result of Brexit, the UK Government has launched a version of the "asset holding companies"…
In this interview, Adam Singer, of Certa Insurance Partners, talks to Dean Andrews, of BMS Group, about substance risks relating to cross-border interest and dividend payments.
Ricardo Seabra Moura and Miguel Teles of Morais Leitão explain why it is important that parties involved in cross-border arrangements understand the role that economic substance plays as a result of DAC6 reporting.