Publications - Tax
Legal Insights On The Chinese Laws - December 2017
A brief introduction on key PRC laws and regulations recently issued by relevant authorities.
Automatic income statement
New end-of-year tax legislation (2017) - Amendments to the regulations on a number of taxes
The Official State Gazette of December 30, 2017 published Royal Decree-Law 20/2017, of December 29, 2017, extending and approving various tax measures and other urgent employment- and social security-related measures (the “Measures Royal…
Portuguese Budget Law 18 - Still Waters
Law 114/2017, of 29 December enacted the Portuguese Budget Law for 2018.
New end-of-year tax legislation (2017)– Amendments to the implementing regulations for the General Taxation Law
The Official State Gazette (BOE) of December 30 published four royal decrees amending the implementing regulations for the General Taxation Law (LGT). The stated objective of the amendments to these Regulations, which come into force (generally,…
Portugal - Country-by-Country report
Order no. 201/2017-XXI-A, of December 22nd, was published in the Tax Authorities' website, determining the extension of the deadline for delivery of the Country-by-Country Report (Model 55), from 31/12/2017 to 28/02/2018, with regard to fiscal…
A new tax system for the digital economy in the European Union
At its meeting held on December 5, 2017, the Economic and Financial Affairs Council of the European Union (ECOFIN) approved its conclusions on taxation of the digital economy in the EU. These conclusions are part of the broader objective of the…
Portugal - Budget Law for 2018
Law no. 114/2017, of December 29th, was officially published, which approves the Budget Law for the year 2018. The Budget Law enters into force on 1 January 2018.
Tax Newsletter - December 2017
December newsletter prepared by professionals from the Tax Department.
Portugal - Impairment Losses
Regulatory Decree no. 11/2017, of December 28th, was officially published, which establishes the threshold for impairment losses and other deductible corrections for the purpose of determining the taxable income, as well as the rules to apply in its…
Portugal - Addition rate over CO2 emissions
Ministerial Order no. 384/2017, of December 28th, was officially published, which sets the addition rate over CO2 emissions, provided in article 92-A of the Excise Duty Code, in 6,85 euros/ton of CO2, and sets the value of the addition resulting…
Portugal - Country-by-Country Report
Ministerial Order no. 383-A/2017, of December 21st, was officially published, which approves the Country-by-Country report, together with its respective annex I, corresponding to Model 55 and respective filing instructions, and annex II,…