Portugal - The Taxation of Trusts in Portugal

• Autores: Francisco de Sousa da Câmara
• Localización: European taxation, ISSN 0014-3138, Vol. 57, Nº. 11, 2017, págs. 481-495
• Idioma: inglés
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• Resumen

  • 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.