Publications - Tax
Stamp Duty Code – Payments made by card
Law no. 22/2017, of 23 May, was officially published amending the Stamp Duty Code, clarifying that, under operations where payments are made by cards, foreseen in point 17.3.4. of the General Stamp Duty Table, the holders of the relevant economic…
IRC - Municipal surtax rates
Ruling no. 20196, of 22 May, was disclosed amending for Ferreira do Alentejo, Torre de Moncorvo and Santa Cruz the rates/exemptions regarding the municipal surtax to be charged in 2017, replacing the ones included in the table annexed to Ruling…
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…
Tax China Newsletter - April 2017
The new tax related regulations issued by Chinese government for you as part of our retainer services.
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,…
Tax Newsletter - April 2017
April newsletter prepared by professionals from the Tax Department.
“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…
Tax China Newsletter - March 2017
The new tax related regulations issued by Chinese government for you as part of our retainer services.
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.