OrbitaxCJEU Holds Portugal Justified in Denying Participation Exemption for Dividends Received from Third Countries Without Information Exchange
|Approved Changes|Portugal-European Union
On 17 October 2022, an Order of the Court of Justice of the European Union was published in the Official Journal of the EU concerning Portugal's participation exemption (deduction) for dividends received from a non-resident subsidiary. Subject to certain conditions, including 10% holding for at least one year, the exemption is generally provided where dividends are paid from other EU Member St…
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