WHT applicable to dividends obtained in Portugal by EU investment funds – Commentary – Lexology (vda.pt)
www.vda.pt/xms/files/05_Publicacoes/2022/Artigos/WHT_on_dividends_obtained_by_non-resident_collective_investment_undertakings_is_not_applicable_in_Portugal_TM_FCM_JLH_RMA.pdf