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Autores
Orientador(es)
Resumo(s)
The concept of ‘involvement in the management’ of subsidiaries has for the past 20 years allowed holding companies to deduct total input VAT. When changes were imminent, under pressure from the tax authorities, Portugal Telecom opened a door to overcoming the apportionment issue and the direct link request at the same time
Descrição
Palavras-chave
Holdings VAT
Contexto Educativo
Citação
Aguiar, Nina (2013). Portugal Telecom: a new door open for holding companies to deduct input VAT. World Journal of VAT/GST Law. ISSN 2048-8432. 1, p. 73-80