Publicação
Portugal Telecom: a new door open for holding companies to deduct input VAT
| Resumo: | 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 |
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| Autores principais: | Aguiar, Nina |
| Assunto: | Holdings VAT |
| Ano: | 2013 |
| País: | Portugal |
| Tipo de documento: | artigo |
| Tipo de acesso: | acesso restrito |
| Instituição associada: | Instituto Politécnico de Bragança |
| Idioma: | inglês |
| Origem: | Biblioteca Digital do IPB |
| Resumo: | 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 |
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