Corporate Acquisitions and Mergers in Portugal:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Alphen aan den Rijn
Wolters Kluwer Law International
2020
|
| Schlagworte: | |
| Beschreibung: | Description based on publisher supplied metadata and other sources |
| Beschreibung: | 1 online resource (99 pages) |
| ISBN: | 9789403531540 |
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| 505 | 8 | |a Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Morais Leitão, Galvão Teles, Soares da Silva & -- Associados - Sociedade de Advogados, SP, RL -- 1 LOCAL ECONOMIC, POLITICAL AND CULTURAL ASPECTS -- 1.1 Country Profile -- 1.2 Governmental, Political and Legal System -- 1.3 Current Economic Aspects -- 1.4 Main Industries -- 1.5 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Private Limited Liability Companies by Quotas -- 2.1.2 Limited Liability Companies by Shares -- 2.1.3 Parent Company Liability -- 2.1.4 Formalities -- 2.2 Laws Affecting M& -- A -- 2.3 Relevant Regulatory Authorities -- 2.3.1 AdC -- 2.3.2 CMVM -- 2.3.3 BdP -- 2.3.4 ASF -- 2.3.5 ERC -- 2.4 Controls/Restrictions on Foreign Investment -- 2.4.1 Defence -- 2.4.2 Banking and Financial Services -- 2.4.3 Communications -- 2.4.4 Construction/Planning -- 2.4.5 Other Sectors -- 2.5 Incentives for Foreign Investment -- 2.5.1 Incentives/Free Trade Zone -- 2.5.2 Nationalisation and Expropriation -- 2.5.3 Financing Options -- 2.5.4 Entry and Exit of Capital/Foreign Bank Accounts -- 2.6 Specific Issues of Company/Securities Law -- 2.6.1 Levels of Approval -- 2.6.2 Form of Consideration -- 2.6.3 Security -- 2.6.4 Purchase of Own Shares -- 2.6.5 Completion Formalities -- 2.6.6 Costs and Fees -- 2.6.7 Insolvency -- 2.6.8 Choice of Law -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Public Companies and Public Offers -- 2.7.2 Stakebuilding -- 2.7.3 Break Fees -- 2.7.4 Price -- 2.7.5 Duties of the Target Company and Its Board of Directors -- 2.7.6 Types of Takeovers -- 2.7.7 Offer Period -- 2.7.8 Squeeze-Out and Sell-Out Rights -- 2.7.9 Administrative Offences -- 2.8 Other Relevant Laws and Due Diligence Issues -- 2.8.1 Anti-bribery/Anti-corruption/AML -- 2.8.2 Environmental/Product Safety -- 2.8.3 Intellectual Property | |
| 505 | 8 | |a 2.8.4 Distribution Agreements -- 2.8.5 Valuation -- 2.8.6 Change of Control Clauses -- 2.9 The Due Diligence Process -- 2.10 Role of the Courts -- 3 MERGER CONTROLS: ANTITRUST/COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities -- 3.1.1 Merger Control in Portugal -- 3.1.2 Merger Notification -- 3.2 Merger Control Process -- 3.2.1 Competition Assessment of the Concentration -- 3.2.2 Ancillary Restraints -- 3.2.3 Competition Act Reform -- 3.3 Anti-competitive Restraints Applicable to Employees and Directors -- 3.3.1 Non-competitive Clauses in Employment Agreements -- 3.3.2 Restrictions on Competitive Activities by Directors -- 4 TAXATION ASPECTS -- 4.1 Nature of the Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Residents -- 4.2.2 Non-residents -- 4.2.3 Value Added Tax or Sales Taxes or Other Taxes on Revenue/Sales -- 4.2.4 Stamp Duties or Other Taxes on Land Transactions -- 4.2.5 Business Rates -- 4.2.6 Taxes Imposed on Employers (e.g., PAYE and Social Security Obligations) -- 4.2.7 Customs and Excise Duties -- 4.2.8 Incentives by Way of Capital Allowances or Other Deductions in Respect of Capital Expenditure -- 4.3 Tax Consolidation: Group Relief of Gains and Losses -- 4.3.1 Scope for the Use of Gains or Losses of the Target Company Elsewhere Within the Purchaser's Group -- 4.3.2 CFC Rules -- 4.4 Tax Considerations Arising on M& -- A Transactions -- 4.4.1 Sale of Shares (for Cash, Shares or Other Securities) -- 4.4.2 Sale of Assets (for Cash, Shares or Other Securities) -- 4.4.3 Negotiability of the Price/Independent Assessment -- 4.4.4 Tax Reliefs, Exemptions or Deferrals Available for Particular Types of Amalgamation or Reorganisation: Tax Clearances from the Relevant Tax Authorities -- 4.4.5 Unused Tax Losses in the Target Company/Restrictions on the Carry Forward of Losses -- 4.4.6 Deferred Payments | |
| 505 | 8 | |a 4.4.7 Deductibility of Acquisition Expenses as a Business Expense -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes -- 4.6.1 Dividends Paid to Foreign Individual Shareholders -- 4.6.2 Dividends Received from Foreign Subsidiaries/Affiliates -- 4.6.3 Interest Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.4 Interest Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.5 IP Royalties Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.6 IP Royalties Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.7 Management or Consultancy Fees Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.8 Payments to Non-residents in Respect of the Purchase or Renting of Immovable Property -- 4.6.9 Double Tax Treaties Affecting the Payment of Withholding Taxes and the Main Requirements for Obtaining Relief from the Obligation to Withhold under these Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Directors' Liability -- 6 FUTURE DEVELOPMENTS. | |
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Datensatz im Suchindex
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| author | Gama, Margarida Torres |
| author_facet | Gama, Margarida Torres |
| author_role | aut |
| author_sort | Gama, Margarida Torres |
| author_variant | m t g mt mtg |
| building | Verbundindex |
| bvnumber | BV047694326 |
| collection | ZDB-30-PQE |
| contents | Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Morais Leitão, Galvão Teles, Soares da Silva & -- Associados - Sociedade de Advogados, SP, RL -- 1 LOCAL ECONOMIC, POLITICAL AND CULTURAL ASPECTS -- 1.1 Country Profile -- 1.2 Governmental, Political and Legal System -- 1.3 Current Economic Aspects -- 1.4 Main Industries -- 1.5 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Private Limited Liability Companies by Quotas -- 2.1.2 Limited Liability Companies by Shares -- 2.1.3 Parent Company Liability -- 2.1.4 Formalities -- 2.2 Laws Affecting M& -- A -- 2.3 Relevant Regulatory Authorities -- 2.3.1 AdC -- 2.3.2 CMVM -- 2.3.3 BdP -- 2.3.4 ASF -- 2.3.5 ERC -- 2.4 Controls/Restrictions on Foreign Investment -- 2.4.1 Defence -- 2.4.2 Banking and Financial Services -- 2.4.3 Communications -- 2.4.4 Construction/Planning -- 2.4.5 Other Sectors -- 2.5 Incentives for Foreign Investment -- 2.5.1 Incentives/Free Trade Zone -- 2.5.2 Nationalisation and Expropriation -- 2.5.3 Financing Options -- 2.5.4 Entry and Exit of Capital/Foreign Bank Accounts -- 2.6 Specific Issues of Company/Securities Law -- 2.6.1 Levels of Approval -- 2.6.2 Form of Consideration -- 2.6.3 Security -- 2.6.4 Purchase of Own Shares -- 2.6.5 Completion Formalities -- 2.6.6 Costs and Fees -- 2.6.7 Insolvency -- 2.6.8 Choice of Law -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Public Companies and Public Offers -- 2.7.2 Stakebuilding -- 2.7.3 Break Fees -- 2.7.4 Price -- 2.7.5 Duties of the Target Company and Its Board of Directors -- 2.7.6 Types of Takeovers -- 2.7.7 Offer Period -- 2.7.8 Squeeze-Out and Sell-Out Rights -- 2.7.9 Administrative Offences -- 2.8 Other Relevant Laws and Due Diligence Issues -- 2.8.1 Anti-bribery/Anti-corruption/AML -- 2.8.2 Environmental/Product Safety -- 2.8.3 Intellectual Property 2.8.4 Distribution Agreements -- 2.8.5 Valuation -- 2.8.6 Change of Control Clauses -- 2.9 The Due Diligence Process -- 2.10 Role of the Courts -- 3 MERGER CONTROLS: ANTITRUST/COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities -- 3.1.1 Merger Control in Portugal -- 3.1.2 Merger Notification -- 3.2 Merger Control Process -- 3.2.1 Competition Assessment of the Concentration -- 3.2.2 Ancillary Restraints -- 3.2.3 Competition Act Reform -- 3.3 Anti-competitive Restraints Applicable to Employees and Directors -- 3.3.1 Non-competitive Clauses in Employment Agreements -- 3.3.2 Restrictions on Competitive Activities by Directors -- 4 TAXATION ASPECTS -- 4.1 Nature of the Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Residents -- 4.2.2 Non-residents -- 4.2.3 Value Added Tax or Sales Taxes or Other Taxes on Revenue/Sales -- 4.2.4 Stamp Duties or Other Taxes on Land Transactions -- 4.2.5 Business Rates -- 4.2.6 Taxes Imposed on Employers (e.g., PAYE and Social Security Obligations) -- 4.2.7 Customs and Excise Duties -- 4.2.8 Incentives by Way of Capital Allowances or Other Deductions in Respect of Capital Expenditure -- 4.3 Tax Consolidation: Group Relief of Gains and Losses -- 4.3.1 Scope for the Use of Gains or Losses of the Target Company Elsewhere Within the Purchaser's Group -- 4.3.2 CFC Rules -- 4.4 Tax Considerations Arising on M& -- A Transactions -- 4.4.1 Sale of Shares (for Cash, Shares or Other Securities) -- 4.4.2 Sale of Assets (for Cash, Shares or Other Securities) -- 4.4.3 Negotiability of the Price/Independent Assessment -- 4.4.4 Tax Reliefs, Exemptions or Deferrals Available for Particular Types of Amalgamation or Reorganisation: Tax Clearances from the Relevant Tax Authorities -- 4.4.5 Unused Tax Losses in the Target Company/Restrictions on the Carry Forward of Losses -- 4.4.6 Deferred Payments 4.4.7 Deductibility of Acquisition Expenses as a Business Expense -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes -- 4.6.1 Dividends Paid to Foreign Individual Shareholders -- 4.6.2 Dividends Received from Foreign Subsidiaries/Affiliates -- 4.6.3 Interest Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.4 Interest Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.5 IP Royalties Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.6 IP Royalties Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.7 Management or Consultancy Fees Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.8 Payments to Non-residents in Respect of the Purchase or Renting of Immovable Property -- 4.6.9 Double Tax Treaties Affecting the Payment of Withholding Taxes and the Main Requirements for Obtaining Relief from the Obligation to Withhold under these Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Directors' Liability -- 6 FUTURE DEVELOPMENTS. |
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| dewey-ones | 346 - Private law |
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| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| discipline_str_mv | Rechtswissenschaft |
| format | Electronic eBook |
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| id | DE-604.BV047694326 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T18:57:27Z |
| indexdate | 2024-07-10T09:19:21Z |
| institution | BVB |
| isbn | 9789403531540 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033078320 |
| oclc_num | 1239987068 |
| open_access_boolean | |
| physical | 1 online resource (99 pages) |
| psigel | ZDB-30-PQE |
| publishDate | 2020 |
| publishDateSearch | 2020 |
| publishDateSort | 2020 |
| publisher | Wolters Kluwer Law International |
| record_format | marc |
| spelling | Gama, Margarida Torres Verfasser aut Corporate Acquisitions and Mergers in Portugal Alphen aan den Rijn Wolters Kluwer Law International 2020 ©2020 1 online resource (99 pages) txt rdacontent c rdamedia cr rdacarrier Description based on publisher supplied metadata and other sources Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Morais Leitão, Galvão Teles, Soares da Silva & -- Associados - Sociedade de Advogados, SP, RL -- 1 LOCAL ECONOMIC, POLITICAL AND CULTURAL ASPECTS -- 1.1 Country Profile -- 1.2 Governmental, Political and Legal System -- 1.3 Current Economic Aspects -- 1.4 Main Industries -- 1.5 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Private Limited Liability Companies by Quotas -- 2.1.2 Limited Liability Companies by Shares -- 2.1.3 Parent Company Liability -- 2.1.4 Formalities -- 2.2 Laws Affecting M& -- A -- 2.3 Relevant Regulatory Authorities -- 2.3.1 AdC -- 2.3.2 CMVM -- 2.3.3 BdP -- 2.3.4 ASF -- 2.3.5 ERC -- 2.4 Controls/Restrictions on Foreign Investment -- 2.4.1 Defence -- 2.4.2 Banking and Financial Services -- 2.4.3 Communications -- 2.4.4 Construction/Planning -- 2.4.5 Other Sectors -- 2.5 Incentives for Foreign Investment -- 2.5.1 Incentives/Free Trade Zone -- 2.5.2 Nationalisation and Expropriation -- 2.5.3 Financing Options -- 2.5.4 Entry and Exit of Capital/Foreign Bank Accounts -- 2.6 Specific Issues of Company/Securities Law -- 2.6.1 Levels of Approval -- 2.6.2 Form of Consideration -- 2.6.3 Security -- 2.6.4 Purchase of Own Shares -- 2.6.5 Completion Formalities -- 2.6.6 Costs and Fees -- 2.6.7 Insolvency -- 2.6.8 Choice of Law -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Public Companies and Public Offers -- 2.7.2 Stakebuilding -- 2.7.3 Break Fees -- 2.7.4 Price -- 2.7.5 Duties of the Target Company and Its Board of Directors -- 2.7.6 Types of Takeovers -- 2.7.7 Offer Period -- 2.7.8 Squeeze-Out and Sell-Out Rights -- 2.7.9 Administrative Offences -- 2.8 Other Relevant Laws and Due Diligence Issues -- 2.8.1 Anti-bribery/Anti-corruption/AML -- 2.8.2 Environmental/Product Safety -- 2.8.3 Intellectual Property 2.8.4 Distribution Agreements -- 2.8.5 Valuation -- 2.8.6 Change of Control Clauses -- 2.9 The Due Diligence Process -- 2.10 Role of the Courts -- 3 MERGER CONTROLS: ANTITRUST/COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities -- 3.1.1 Merger Control in Portugal -- 3.1.2 Merger Notification -- 3.2 Merger Control Process -- 3.2.1 Competition Assessment of the Concentration -- 3.2.2 Ancillary Restraints -- 3.2.3 Competition Act Reform -- 3.3 Anti-competitive Restraints Applicable to Employees and Directors -- 3.3.1 Non-competitive Clauses in Employment Agreements -- 3.3.2 Restrictions on Competitive Activities by Directors -- 4 TAXATION ASPECTS -- 4.1 Nature of the Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Residents -- 4.2.2 Non-residents -- 4.2.3 Value Added Tax or Sales Taxes or Other Taxes on Revenue/Sales -- 4.2.4 Stamp Duties or Other Taxes on Land Transactions -- 4.2.5 Business Rates -- 4.2.6 Taxes Imposed on Employers (e.g., PAYE and Social Security Obligations) -- 4.2.7 Customs and Excise Duties -- 4.2.8 Incentives by Way of Capital Allowances or Other Deductions in Respect of Capital Expenditure -- 4.3 Tax Consolidation: Group Relief of Gains and Losses -- 4.3.1 Scope for the Use of Gains or Losses of the Target Company Elsewhere Within the Purchaser's Group -- 4.3.2 CFC Rules -- 4.4 Tax Considerations Arising on M& -- A Transactions -- 4.4.1 Sale of Shares (for Cash, Shares or Other Securities) -- 4.4.2 Sale of Assets (for Cash, Shares or Other Securities) -- 4.4.3 Negotiability of the Price/Independent Assessment -- 4.4.4 Tax Reliefs, Exemptions or Deferrals Available for Particular Types of Amalgamation or Reorganisation: Tax Clearances from the Relevant Tax Authorities -- 4.4.5 Unused Tax Losses in the Target Company/Restrictions on the Carry Forward of Losses -- 4.4.6 Deferred Payments 4.4.7 Deductibility of Acquisition Expenses as a Business Expense -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes -- 4.6.1 Dividends Paid to Foreign Individual Shareholders -- 4.6.2 Dividends Received from Foreign Subsidiaries/Affiliates -- 4.6.3 Interest Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.4 Interest Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.5 IP Royalties Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.6 IP Royalties Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.7 Management or Consultancy Fees Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.8 Payments to Non-residents in Respect of the Purchase or Renting of Immovable Property -- 4.6.9 Double Tax Treaties Affecting the Payment of Withholding Taxes and the Main Requirements for Obtaining Relief from the Obligation to Withhold under these Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Directors' Liability -- 6 FUTURE DEVELOPMENTS. Consolidation and merger of corporations-Law and legislation-Portugal Larguinho, Marisa Sonstige oth Pinto, Priscila Macedo Sonstige oth Erscheint auch als Druck-Ausgabe Gama, Margarida Torres Corporate Acquisitions and Mergers in Portugal Alphen aan den Rijn : Wolters Kluwer Law International,c2020 9789403531533 |
| spellingShingle | Gama, Margarida Torres Corporate Acquisitions and Mergers in Portugal Intro -- Half-Title Page -- Title Page -- Copyright Page -- Table of Contents -- Morais Leitão, Galvão Teles, Soares da Silva & -- Associados - Sociedade de Advogados, SP, RL -- 1 LOCAL ECONOMIC, POLITICAL AND CULTURAL ASPECTS -- 1.1 Country Profile -- 1.2 Governmental, Political and Legal System -- 1.3 Current Economic Aspects -- 1.4 Main Industries -- 1.5 Cultural Aspects -- 2 THE REGULATORY FRAMEWORK -- 2.1 Business Vehicles -- 2.1.1 Private Limited Liability Companies by Quotas -- 2.1.2 Limited Liability Companies by Shares -- 2.1.3 Parent Company Liability -- 2.1.4 Formalities -- 2.2 Laws Affecting M& -- A -- 2.3 Relevant Regulatory Authorities -- 2.3.1 AdC -- 2.3.2 CMVM -- 2.3.3 BdP -- 2.3.4 ASF -- 2.3.5 ERC -- 2.4 Controls/Restrictions on Foreign Investment -- 2.4.1 Defence -- 2.4.2 Banking and Financial Services -- 2.4.3 Communications -- 2.4.4 Construction/Planning -- 2.4.5 Other Sectors -- 2.5 Incentives for Foreign Investment -- 2.5.1 Incentives/Free Trade Zone -- 2.5.2 Nationalisation and Expropriation -- 2.5.3 Financing Options -- 2.5.4 Entry and Exit of Capital/Foreign Bank Accounts -- 2.6 Specific Issues of Company/Securities Law -- 2.6.1 Levels of Approval -- 2.6.2 Form of Consideration -- 2.6.3 Security -- 2.6.4 Purchase of Own Shares -- 2.6.5 Completion Formalities -- 2.6.6 Costs and Fees -- 2.6.7 Insolvency -- 2.6.8 Choice of Law -- 2.7 Specific Rules on Public Takeovers -- 2.7.1 Public Companies and Public Offers -- 2.7.2 Stakebuilding -- 2.7.3 Break Fees -- 2.7.4 Price -- 2.7.5 Duties of the Target Company and Its Board of Directors -- 2.7.6 Types of Takeovers -- 2.7.7 Offer Period -- 2.7.8 Squeeze-Out and Sell-Out Rights -- 2.7.9 Administrative Offences -- 2.8 Other Relevant Laws and Due Diligence Issues -- 2.8.1 Anti-bribery/Anti-corruption/AML -- 2.8.2 Environmental/Product Safety -- 2.8.3 Intellectual Property 2.8.4 Distribution Agreements -- 2.8.5 Valuation -- 2.8.6 Change of Control Clauses -- 2.9 The Due Diligence Process -- 2.10 Role of the Courts -- 3 MERGER CONTROLS: ANTITRUST/COMPETITION ISSUES -- 3.1 Relevant Legislation and Competent Authorities -- 3.1.1 Merger Control in Portugal -- 3.1.2 Merger Notification -- 3.2 Merger Control Process -- 3.2.1 Competition Assessment of the Concentration -- 3.2.2 Ancillary Restraints -- 3.2.3 Competition Act Reform -- 3.3 Anti-competitive Restraints Applicable to Employees and Directors -- 3.3.1 Non-competitive Clauses in Employment Agreements -- 3.3.2 Restrictions on Competitive Activities by Directors -- 4 TAXATION ASPECTS -- 4.1 Nature of the Tax Regime -- 4.2 Liability to Tax -- 4.2.1 Residents -- 4.2.2 Non-residents -- 4.2.3 Value Added Tax or Sales Taxes or Other Taxes on Revenue/Sales -- 4.2.4 Stamp Duties or Other Taxes on Land Transactions -- 4.2.5 Business Rates -- 4.2.6 Taxes Imposed on Employers (e.g., PAYE and Social Security Obligations) -- 4.2.7 Customs and Excise Duties -- 4.2.8 Incentives by Way of Capital Allowances or Other Deductions in Respect of Capital Expenditure -- 4.3 Tax Consolidation: Group Relief of Gains and Losses -- 4.3.1 Scope for the Use of Gains or Losses of the Target Company Elsewhere Within the Purchaser's Group -- 4.3.2 CFC Rules -- 4.4 Tax Considerations Arising on M& -- A Transactions -- 4.4.1 Sale of Shares (for Cash, Shares or Other Securities) -- 4.4.2 Sale of Assets (for Cash, Shares or Other Securities) -- 4.4.3 Negotiability of the Price/Independent Assessment -- 4.4.4 Tax Reliefs, Exemptions or Deferrals Available for Particular Types of Amalgamation or Reorganisation: Tax Clearances from the Relevant Tax Authorities -- 4.4.5 Unused Tax Losses in the Target Company/Restrictions on the Carry Forward of Losses -- 4.4.6 Deferred Payments 4.4.7 Deductibility of Acquisition Expenses as a Business Expense -- 4.5 Structuring the Investment -- 4.6 Withholding Taxes -- 4.6.1 Dividends Paid to Foreign Individual Shareholders -- 4.6.2 Dividends Received from Foreign Subsidiaries/Affiliates -- 4.6.3 Interest Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.4 Interest Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.5 IP Royalties Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.6 IP Royalties Received from Foreign Corporate/Group Shareholders or Affiliates -- 4.6.7 Management or Consultancy Fees Paid to Foreign Corporate/Group Shareholders or Affiliates -- 4.6.8 Payments to Non-residents in Respect of the Purchase or Renting of Immovable Property -- 4.6.9 Double Tax Treaties Affecting the Payment of Withholding Taxes and the Main Requirements for Obtaining Relief from the Obligation to Withhold under these Treaties -- 4.7 Debt Financing -- 4.8 Thin Capitalisation -- 4.9 Transfer Pricing -- 5 EMPLOYMENT CONSIDERATIONS -- 5.1 Legislative Framework -- 5.2 Employment Protection -- 5.3 Pensions -- 5.4 Retention of Key Management and Employees -- 5.5 Treatment of Foreign Employees -- 5.5.1 Directors' Liability -- 6 FUTURE DEVELOPMENTS. Consolidation and merger of corporations-Law and legislation-Portugal |
| title | Corporate Acquisitions and Mergers in Portugal |
| title_auth | Corporate Acquisitions and Mergers in Portugal |
| title_exact_search | Corporate Acquisitions and Mergers in Portugal |
| title_exact_search_txtP | Corporate Acquisitions and Mergers in Portugal |
| title_full | Corporate Acquisitions and Mergers in Portugal |
| title_fullStr | Corporate Acquisitions and Mergers in Portugal |
| title_full_unstemmed | Corporate Acquisitions and Mergers in Portugal |
| title_short | Corporate Acquisitions and Mergers in Portugal |
| title_sort | corporate acquisitions and mergers in portugal |
| topic | Consolidation and merger of corporations-Law and legislation-Portugal |
| topic_facet | Consolidation and merger of corporations-Law and legislation-Portugal |
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