António Pedro Braga é o autor do artigo de opinião intitulado “A recent EU case on UCITS and Portuguese reits: the tax outlook for foreign investments in these vehicles may have become even brighter”, publicado na edição de junho da Vida Imobiliária.
O advogado começa por contextualizar « When, in the beginning of 2015 the current special tax regime of UCITS (including financial investment and real estate funds) was introduced, few would have guessed that it would have
the success and stability it has displayed up to the present day. The previous regime, besides raising some practical difficulties in its application and being somewhat incoherent, was founded on a tax paradigm that was not aligned with
the international standard (…)».
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