Moving to Portugal: the Non-Habitual Residency Scheme

By Mario Gastaldi

The Portuguese Non-Habitual Residency Scheme was introduced in 2009 with the aim of making Portugal an attractive destination with a friendly tax environment, together with the other well-known beauties of the country: sun, art and beaches.
Non-Habitual residents can enjoy life, carry out their projects and grow their wealth in a European, white list, tax friendly environment.

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A different interpretation of the BEPS problem?

By Mario Gastaldi

I wrote the following piece as part of a course on International Taxation at Leiden University.

The whole idea is that through Base Erosion and Profit Shifting – BEPS – the biggest corporation, mostly the digital ones, are taking money away from countries and their citizens.

I would like to offer a somewhat different angle.

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