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Portugal - Avoidance of International Double Taxation: A Plea for the Exemption System in Portugal

Country:
Portugal
Author:
M. Rebelo de Sousa
Issue:
European Taxation, 2013 (Volume 53), No 12
Published:
1 November 2013
This article examines the possibility of adopting the exemption system in Portugal. The author describes the current rules regarding the elimination of international double taxation, outlines Portugal's tax treaty policy and, finally presents arguments in favour of the adoption of the exemption system as the most suitable method to eliminate international juridical double taxation.
 
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