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Portugal - The Taxation of Capital Gains in Portugal: How the Fiscal Crisis Brought About What Seems an Impossible Change

Country:
Portugal
Author:
A. Martins
Issue:
European Taxation, 2011 (Volume 51), No 12
Published:
8 November 2011
This article traces how a tax policy (the tax-exempt status for capital gains arising from corporate share dispositions), which did not respect the fairness principle and resisted numerous attempts at amendment, was eventually changed due to public finance pressures.
 
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