A recent decision by the Court of Justice of the European Union (CJEU) led to a positive outcome for a refund of excess withholding taxes (WHT) for Santander Renta Variable España Pensiones, Fondo de ...
Tiago Marreiros Moreira and Rita Pereira de Abreu of VdA explain how the ruling eases administrative hurdles for foreign pension funds claiming Portuguese withholding tax exemptions ...
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