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Portugal - Special Arrangements Applicable to Mergers, Demergers, Transfers of Assets and Exchanges of Shares: The Portuguese Perspective

Country:
Portugal
Author:
A. Andrade; T. Ferreira de Lemos
Issue:
European Taxation, 2013 (Volume 53), No 5
Published:
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.
 
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