Publications - Tax
Withholding tax rates applicable to employment income (category A) and pensions (category H) taxed within the scope of the Personal Income Tax, obtained by the resident taxpayers in the Autonomous Region of Madeira, during 2022, were approved by…
After 2020 when Latin American governments, like the rest of the world, focused on tackling the health crisis and economically shoring up the sectors that were hardest hit by the necessary business restrictions, 2021 presented an opportunity to…
The legislation, currently under a public consultation period, will set out an infringements and penalties system for companies that fail to fulfill their duties to respect, protect and promote human and environmental rights and will ensure access…
Order no. 33/2022-XXII, of 28 January, disclosed on the website of the Portuguese Tax Authority (PTA), determined the extension of two provisional measures related to the Stamp Tax Monthly Declaration (DMIS) adopted in previous Orders.
The withholding tax rates applicable to employment income (category A) and pensions (category H), obtained by the resident taxpayers of the Autonomous Region of Madeira, during 2022, were approved by Order no. 550/2021, 30 December, of Regional…
Municipal surtax rates were disclosed through Circular Letter no. 20237/2022, of 27 January, to be assessed and paid in 2022, due on the taxable income to be determined in regards to the 2021 fiscal period.
Notice no. 2/2022, was officially published, which reports that the Kingdom of Sweden has communicated to the Portuguese Government the decision to withdraw the Double Tax Treaty signed between Portugal and Sweden to Avoid Double Taxation on Income…
The obligation to communicate the inventories to the Portuguese Tax Authority according to article 3-A of Decree-Law no. 198/2012, 24 August, by 31 January 20222 (by taxpayers with a fiscal year equal to the civil year) can be done until 28 February…
The European Court of Justice affirms that penalties imposed for failure to comply with the obligation to provide information are disproportionate and that a law may not allow no statute of limitations to be pleaded in relation to overseas assets…
Since the tax year of 2021 is ended, Chinese companies, including foreign invested ones, might be required to perform the filing of related party transactions for 2021 with the competent tax authority in 2022. There are four types of Chinese…