The Concept of Beneficial Ownership in Portugal
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The Concept of Beneficial Ownership in Portugal
In 2023, two arbitration tribunals issued the first decisions discussing the concept of beneficial ownership in Portugal (cases 776/2022-T and 538/2022-T). This article examines whether these decisions are aligned with CJEU case law – in particular the Danish cases – and with the rules governing treaty interpretation under the Vienna Convention (1969).
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selected citations
Citations provided by BIP!
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
Citations provided by BIP!popularityPopularity provided by BIP!
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
Popularity provided by BIP! 0
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Average
Average
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