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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…

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 date by which the intermediaries (e.g. lawyers), subject to the obligation of the contractual secrecy or legal professional privilege, must notify taxpayers to comply with the obligation to report to the Tax Authority ("AT"), on…

The European Council decided to update the list of non cooperative tax jurisdictions, at a meeting on October 6, 2020.

Supreme Court draws this conclusion because an interpretation guideline supplied by the commentaries on the OECD model tax convention cannot invalidate the contents of a tax treaty agreed between signing states.

The Portuguese Government approved, through Order of SEAF no. 437/2020.XXII and …

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…