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Portugal - The Taxation of Trusts in Portugal

Country:
Portugal
Author:
F. de Sousa da Câmara
Issue:
European Taxation, 2017 (Volume 57), No 11
Published:
11 October 2017
The author provides a historical overview of the recognition of trusts in Portugal, focusing on international private law and civil rules, the tax landscape surrounding a foreign trust, the recent tax treatment of trusts in Portugal and the challenges that lie ahead.
 
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