Publications - Tax
Double Taxation Agreement
Notice no. 54/2017, of 22 May, was officially published, regarding the entry into force of the Convention between the Portuguese Republic and the Principality of Andorra to Avoid Double Taxation and Prevent Tax Evasion in Income Taxes, signed in New…
Agreement for the Exchange of Information on Tax Matters
Presidential Decree no. 37/2017, of 16 May was officially published, which ratifies the Agreement between the Portuguese Republic and the Federation of Saint Kitts and Nevis for the Exchange of Information on Tax Matters, signed in Basseterre…
Double Taxation Agreement
Notice no. 46/2017, of 9 May, was officially published, regarding the entry into force of the Convention between the Portuguese Republic and the Federal Democratic Republic of Ethiopia to Avoid Double Taxation and Prevent Tax Evasion in…
“EBF” – Tax benefits in force during 2017
Circular n.º 5/2017, of 4 May was published on the Portuguese Tax Authorities’ website, which discloses the understanding sanctioned by the Order of the Secretary of State for Fiscal Affairs no. 103/2017-XXI of March 31, 2017,…
“LGT” - Offshores transfers
Law n.º 14/2017 of 3 May, was officially published, which amends the General Tax Law obliging the Tax and Customs Authority to annually publish on its website the total annual value of transfers and remittances, as well as the reason for the…
Portugal: CIT - Special Payment on Account
Law no, 10-A/2017, of 29 March, was officially published which reduces the amount of the special payment on account foreseen in article 106.º of the Corporate Income Tax Code for the fiscal years of 2017 and 2018.
Portugal: CIT - Declaration form "Modelo 22"
Order n.º 2608/2017, of 29 de março of the Secretary of State for Fiscal Affairs was officially published, which approves the amendments to the periodical income form "Modelo" 22, respective appendixes and filling instructions.
Constitutional Court Judgment of February 16, 2017
The taxable event for the tax on increase in urban land value is defined in the law on that tax as the increase in value experienced by urban land over a time period of up to 20 years which is realized on its transfer.
Country-By-Country Report Return (Form 231)
The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”.
“Country-by-country report return” (form 231) is approved
The Official State Gazette of December 30 has included the publication of Order HFP/1978/2016, of December 28, approving form 231, “Country-by-Country Report Return”, which will be filed for the first time for periods commencing on or…
Approval of the immediate Information Sharing System
Royal Decree 596/2016, of December 2, 2016 was published on December 6 in the Official State Gazette (BOE). Its most prominent amendment and the topic of this Commentary is the introduction of the Immediate Information Sharing System.
Royal Decree-Law 3/2016. Tax measures aimed at the consolidation of public finances
On December 3, 2016 the Official State Gazette (BOE) published Royal Decree-Law 3/2016, of December 2, 2016 adopting measures in the tax field aimed at the consolidation of public finances and other urgent social security measures (“the Royal…