Publications - Tax
The Portuguese Government, through SEAF Order no. 450/2020.XXI, has again extended the VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods necessary to combat COVID-19 established in Article 2 of Law no. 13/2020,…
New extraordinary measures to mitigate the effects of the COVID-19 pandemic were approved by Decree Law 99/2020, of 22 November, including the deferment of the VAT payment for the third quarter of 2020 and the social contributions for November…
The personal income tax legislation allows credits to be applied against the tax payable by individuals who make investments either directly or through a legal entity (e.g. through the formation of companies, capital increases, etc.).
The Portuguese Government approved, through Order of SEAF no. 437/2020.XXII and Circular letter no. 30227/2020, of 10 November, new deadlines extensions for the fulfillment of several tax obligations that we summarize in the table…
We are pleased to share our first issue of Latin American Viewpoints. We provide a complete-picture insight on key new legislation, covering analysis of new developments, trends and viewpoints across the region, from every angle of business law.
The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no.…
Due to the worldwide impact of COVID-19 Pandemic, some foreign expatriates working in China are unable to return to work in China or travel abroad for overseas work functions. The extended or shortened staying days in China affect the tax residence…
Supreme Court concludes that all these concepts must be used for their intended purposes when they were created, observing the procedures specifically defined for each.
The Finance Ministry has published a bill of amendment to the laws governing corporate income tax (bill of September 15, 2020). The bill states that corporate income tax will start being levied on limited partnerships, and places new obligations on…