Portugal/International. Withholding tax issues between permanent establishments and head offices : international and Portuguese perspectives

• Autores: Rui Camacho Palma
• Localización: European taxation, ISSN 0014-3138, Vol. 48, Nº. 8, 2008, págs. 426-434
• Idioma: inglés
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• Resumen

  • This article focuses on various issues that arise in law and in practice with regard to withholding tax on financial flows, both notional and real, between Portuguese permanent establishments and their head offices, as well as the related issue of the deductibility of internal charges.