Portugal - Special Arrangements Applicable to Mergers, Demergers, Transfers of Assets and Exchanges of Shares: The Portuguese Perspective
- A. Andrade; T. Ferreira de Lemos
- European Taxation, 2013 (Volume 53), No 5
- 11 April 2013
This article offers a coherent and structured analysis of key aspects of the Portuguese tax regime applicable to mergers, demergers, transfers of assets and exchanges of shares.