Archive: Portugal
Ernst & Young’s European Tax Symposium: highlights – part 1
January 29, 2013. Tags: CFC, corporate tax, Europe, OECD, Portugal, tax planning, tax policy, tax reform
Our panelists discuss the dramatic rise in tax enforcement, with the focus now on perceived aggressive tax planning by corporations. Learn more.
Portugal and European Union: implementation of the directive on mutual assistance for the recovery of taxes
January 24, 2013. Tags: European Union, mutual assistance, Portugal
On 20 December 2012, the Portuguese Official Gazette, published Decree-Law 263/2012, implementing Council Directive 2010/24/EU, of 16 March 2010, on mutual assistance for the recovery …
Portugal presents proposal of State Budget Law for 2013 [TAX ALERT]
November 10, 2012. Tags: budget, Portugal, tax law
The proposal of State Budget Law for 2013 (2013 Budget Law) was recently submitted to Portugal’s parliament and, if approved, should enter into force as …
Uruguay and Portugal: treaty enters into force
October 1, 2012. Tags: capital tax, income tax, Portugal, treaty, Uruguay
On 13 September 2012, the Portugal–Uruguay Income and Capital Tax Treaty (2009) entered into force. The treaty generally applies from 13 September 2012 for Uruguay and …
United Arab Emirates and Portugal: IPA ratified by United Arab Emirates
August 30, 2012. Tags: investment, Portugal, United Arab Emirates
According to information published by the United Arab Emirates Ministry of Finance on 17 July 2012, the United Arab Emirates ratified the investment protection agreement …
Portugal and Panama: treaty enters into force
August 16, 2012. Tags: information-exchange, Panama, Portugal, treaty, withholding tax
On 10 June 2012, the Panama–Portugal Income Tax Treaty (2010) entered into force. The treaty generally applies from 10 June 2012 in respect of exchange of …
Portugal: tax amnesty deadline extended
July 10, 2012. Tags: bank tax, Portugal
On 29 June 2012, the Secretary of State for Tax Affairs issued a press release informing that the term of the Portuguese tax amnesty (RERT …
Portugal and Switzerland: protocol to treaty signed – details
July 2, 2012. Tags: information-exchange, Portugal, Switzerland, treaty, withholding tax
On 25 June 2012, Portugal and Switzerland signed an amending protocol to the Portugal–Switzerland Income and Capital Tax Treaty (1974) in Lisbon. The protocol contains an …
Norway and Portugal: treaty enters into force
June 18, 2012. Tags: capital tax, income tax, Norway, Portugal, treaty
On 15 June 2012, the Norway–Portugal Income Tax Treaty (2011) will enter into force. The treaty generally applies from 1 January 2013. From this date, the new …
Need for austerity drives rapid tax change in France, Greece, Italy, Portugal and Spain
March 9, 2012. Tags: austerity, France, Greece, Italy, Portugal, Spain, tax policy
The impact for multinationals is clear — nothing is certain any more, and close monitoring is key.
Hong Kong signs comprehensive double tax agreement with Portugal
May 2, 2011. Tags: double taxation, Hong Kong, News, Portugal
On 22 March 2011, Hong Kong signed a comprehensive double taxation agreement (CDTA) with Portugal. This brought the number of CDTAs Hong Kong has concluded …
Portuguese State Budget Law for 2011 introduces changes to tax law
January 27, 2011. Tags: budget, Financial Services, News, Portugal
We highlight below the main changes introduced by the Portuguese State Budget Law for 2011 (2011 Budget Law), in force as from 1 January, which …
Portugal releases 2011 draft budget law
October 26, 2010. Tags: News, Portugal
On 15 October 2010, the Portuguese (minority) government submitted to the parliament the Draft of the Budget Law for 2011 (Budget Law Draft). The Budget Law …











