Tax Newsletter 3rd Quarter 2023

In this newsletter, we highlight the following articles:

• Susana Estêvão Gonçalves and Nicolle Barbetti write about stamp duty on fees for placing bonds and commercial paper on the market and its incompatibility with the Capital Raising Directive.
• António Gaspar Schwalbach and Tiago Martins de Oliveira look at the topic of municipal tax benefits.
• Ana Helena Farinha and Tiago Martins de Oliveira discuss interest deductibility and its incompatibility with the transfer pricing regime.
• Maria Inês Cotrim and Marta Correia Gonçalves comment on the capital gains reinvestment regime in the More Housing program.