Tax residence under the Spain–Portugal Agreement: the impact of special regimes and conflict resolution mechanisms is the title of the article published this month in the Actualidade Ibérica de Negócios magazine.
In this article, lawyers Lídia Bazán Gil, Morimon Abogados, and António Schwalbach, Spear Legal, analyse the administrative practices in both jurisdictions and the instruments available to resolve potential situations of dual residence or double taxation.