Guilherme W. d'Oliveira Martins, Of Counsel at Miranda & Associados

Extraordinary cultural patronage of 2021, culture to the private?

This is a test of confidence left to the private sector, who will (or will not) have to show receptivity to the new measures.

Budget supplement: usual fiscal policy?

There is three good news for companies, but there is a lack of a significant measure in the IRS or IRC that considers the crisis experienced and the income irrevocably lost.

Tax over-credit and inequality

The new measure, ie the new investment tax credit, needs to be adjusted or the contraction of the economy will open a huge gap between good and bad companies.

DAC 6: new opportunity for administrative cooperation?

The prospects for sharing tax schemes are new, but there is a need for a uniform and clear Rules Model that fosters new solidarity between taxpayers and TA.

The announced end of 'gold' visas

We think that the way of suppressing this regime, with the safeguard of a transitional regime, is the right one.

Challenges for smooth mobility for 2020

In Portugal it is already possible to obtain a monthly subscription to ride a scooter and bicycle, just as we pay for mobile data today. But there is still a long way to go in the field of smooth mobility.
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