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

Article on the International Tax Review
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