Portugal's Central Administrative Court of the Southern Region issued a decision on 11 January 2024 regarding the deductibility of payments made to low-tax jurisdictions. The case involved a large company engaged in maintenance, repair, and modification services for aircraft in several countries. As part of its operations, the company engaged an intermediary brokerage service provider to negotiate and secure contracts in an Arabic-speaking country with a low-tax regime (country not specified), with a commission of 5% to 10% paid to the intermediary depending on the service. As per an anti-abuse rule, where payments are made to a natural or legal...