New double taxation agreement between Portugal and Angola

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Related briefings

Retail funds in Portugal: regulatory overview

This Q&A is part of the global guide to investment funds. It provides a high level overview of retail investment funds in Portugal, looking at both retail funds and hedge funds. Areas covered include a market overview, legislation and regulation, marketing, managers and operators, restrictions and requirements, tax and upcoming reform.To compare answers across multiple […]

Hedge funds in Portugal: regulatory overview

A Q&A guide to hedge funds law in Portugal. This Q&A is part of the global guide to hedge funds. It provides a high level overview of hedge funds in Portugal. Areas covered include a market overview, legislation and regulation, marketing, managers and operators, restrictions and requirements, tax; private placement rules and upcoming reform. To […]

Defence & Security procurement 2019

By Ana Marta Castro Legal framework 1. What statutes or regulations govern procurement of defence and security articles? The basic procurement rules for defence and security contracts are set forth by the Public Procurement Law in the Fields of Defence and Security (PPDS), approved by Decree-Law 104/2011 of 6 October 2011, which implemented the EU […]

Tonnage tax special regime & new ships registration framework

Order 72-B/2019, of 4 March 2019, sets forth the taxable income reduction mechanism applicable to Portuguese-based shipping companies, following the introduction of the tonnage tax special regime by means of Decree-Law 92/2018, of 13 November, which, in turn, introduced a special tax and contribution regime for seafarers and a simplified procedure for the registration of […]

Mergers & Acquisitions in Mozambique 2019

By Scott Hopkins and Lorenzo Corte M&A transactions in Mozambique follow the general principles of Mozambican civil and commercial law. Pursuant to the principle of contractual freedom, parties may freely agree on clauses, covenants and conditions provided that they do not violate legal provisions and/or public order. The most relevant legislation governing M&A in Mozambique […]

Latest Briefings

Protection from prying eyes: Trusts in the Cayman Islands

While the flaunting of one’s wealth remains a common pastime for many of the world’s well-heeled, increasingly so in the age of social media, the majority of private clients wish to remain just that – private. However, remaining discreet and keeping personal affairs under wraps can be a huge challenge when litigation looms large on […]

New research reveals risks to UK mid size businesses

The contribution of just under 30,000 businesses with an annual turnover of £10m to £149million is seriously at risk from a lack of identity, shortage of skills and talent and macro-economic uncertainty, a new benchmark report has revealed. Released today, the report uses an unprecedented range of intelligence about UK mid size businesses’ priorities, strengths […]

Online pricing, unfair practices and consumer protection

By Gwendoline Davies High street jeweller H Samuel has been fined for providing misleading pricing information online. The case highlights both what retailers can and can’t do when it comes to posting prices and promotions; and a new national and international drive towards the enforcement of consumer protection laws. Retail and Commercial Dispute Resolution specialist Gwendoline […]

Canary Wharf Brexit frustration case: The latest

By Gwendoline Davies, Martin McKeague Walker Morris reported, at the end of last month, the High Court’s decision in Canary Wharf v EMA that Brexit will not frustrate (and therefore effectively terminate) the European Medical Agency’s lease at Canary Wharf. The High Court’s decision was generally welcomed because, had the High Court found for the EMA, countless leases […]

Supreme Court confirms security of tenure

By Ruth Ormrod Why is this case relevant to retailers? Where a commercial tenant’s lease is protected under Part II of the Landlord and Tenant Act 1954 (the 1954 Act), the tenant has a statutory right of renewal. Security of tenure is especially important for retailers, as one of their most valuable assets – goodwill – […]

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