Analysis reveals litigation impacts on the effectiveness of tax incentives for corporate equity financing.
Portugal’s approach to boosting corporate equity financing includes the Incentive to the Capitalization of Companies and formerly the Conventional Remuneration of Share Capital and Deduction for Retained and Reinvested Earnings. Comparing these regimes and analysing past litigation offers critical insights for anticipating challenges in implementing the new incentive.
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Daniel Taborda (2025) studied this question.
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