Portugal - CFC Rules in Portugal: Still Incompatible with EU Law?
- A. Mateus Ferreira
- European Taxation, 2012 (Volume 52), No 9
- 13 August 2012
The author discusses Portugal's CFC rules following the first amendments subsequent to the Cadbury Schweppes decision, introduced by the Budget for 2012. The author notes that, while an attempt was made to make the rules EU law compliant, it appears an entirely new set of problems has been introduced.