Approximately one year ago Decree-Law 29/2008 was enacted which introduced new obligations for taxpayers to make certain declarations to the tax authorities with regard to tax planning matters. Now that one year has passed, an assessment is due of this statute and the obligations it set out. For this purpose, Miranda partnered with the French-Portuguese Chamber of Commerce and Industry and held a seminar on 17 September which covered the current boundaries on tax planning as well as tax evasion and elision. This initiative took place in Miranda’s facilities where Miranda Partner Samuel Fernandes de Almeida delivered a presentation on “Limits to Tax Planning: One Year Evaluation of Reporting Duties”.

See Samuel Fernandes de Almeida's presentation (Portuguese version only).