The valuation of shares or participations company's valuation is a requirement for tax purposes due to various circumstances that may…
The historical background of the trust dates back to Roman and Germanic law, although it is a typical figure of…
Personal income tax is a direct, personal tax levied on the income of individuals, based on their personal and family…
As corporate restructuring transactions, securities exchange transactions are eligible for the special tax regime for mergers, spin-offs, asset transfers, and…
This article is a continuation of the article "The merger of companies. General aspects" and aims to analyze one of…
The purpose of this article is to analyze one of the so-called "Special Mergers" regulated in Section 8 of Title…
This article is a continuation of the article "The merger of companies. General aspects" and aims to analyze one of…
When selling a property, whether it's the result of an inheritance or a divorce decree, it's common to wonder about…
In difficult economic times, restructuring operations are a common way to achieve economies of scale, centralize and reduce costs, and…
On December 30, 2020, Law 11/2020, the General State Budget (LPGE), was approved. The LPGE is usually approved every year,…
