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The Concept of Beneficial Ownership in Portugal

Ritada Cunha

Bulletin for International Taxation2025https://doi.org/10.59403/ryr5vbarticle
ABDC B
Weight
0.50

Abstract

In 2023, two arbitration tribunals issued the first decisions discussing the concept of beneficial ownership in Portugal (cases 776/2022-T and 538/2022-T). This article examines whether these decisions are aligned with CJEU case law – in particular the Danish cases – and with the rules governing treaty interpretation under the Vienna Convention (1969).

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https://doi.org/https://doi.org/10.59403/ryr5vb

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@article{ritada2025,
  title        = {{The Concept of Beneficial Ownership in Portugal}},
  author       = {Ritada Cunha},
  journal      = {Bulletin for International Taxation},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/ryr5vb},
}

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The Concept of Beneficial Ownership in Portugal

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.