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The anti-evasion general rule determines the inefficiency in tax matters of acts or legal transactions, essentially or mainly directed to the reduction, elimination or deferral of taxes that would be due to facts, acts or legal transactions of identical economic purposes, through artificial means, fraud and abuse of legal forms, or to obtain tax advantages that would not be achieved in whole or in part, without the use of such means.

In these cases, and given the ineffectiveness of such acts or transactions, the taxation of such income is made in accordance with the applicable rules without the desired tax benefits.

How we help our clients

NEWCO is an inward investment services provider specialized in the implementation of foreign investment in Portugal and Malta. With 30 years of experience and know how, we help our clients maximize the opportunities and minimize the risks of operating in a new country, allowing them to stay focused on their business. Contact us to find out how we can help you invest or relocate into Portugal, including Madeira, or Malta.

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