Portuguese stamp duty on intra-group financing and the standstill clause of the EU Capital Directive

2020-04-20T09:00:00
Portugal
Article on the International Tax Review
Portuguese stamp duty on intra-group financing and the standstill clause of the EU Capital Directive
April 20, 2020

The article explains how some of the rules governing the levying of stamp duty on intra-group financing may be questioned in light of the standstill clause foreseen in Council Directive 2008/7/EC of February 12 2008, concerning indirect taxes on the raising of capital.

Read the article on The International Tax Review.  

April 20, 2020