Portugal Tax News
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands
6 May 2013
Heavy restrictions on capital movements enter into force
6 May 2013
Portugal approves new rules on Large Taxpayers Unit and criteria to define large taxpayers
6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
4 May 2013
Treaty between Norway and Portugal – clarification re current status
4 May 2013
Protocol between Portugal and Singapore re exchange of information – details
4 May 2013
Budget Law for 2013 – Tax administration
25 March 2013
Budget Law for 2013 – Corporate income tax
25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
25 March 2013
Budget Law for 2013 – Tax benefits
25 March 2013
Treaty between Cyprus and Portugal signed
9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building
9 February 2013
Treaty between Peru and Portugal signed
9 February 2013
Tax amendments approved
9 February 2013
Treaty between Uruguay and Portugal enters into force
23 October 2012
Treaty between Portugal and Panama enters into force
14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
3 September 2012
Protocol to treaty between Portugal and Switzerland signed and details
29 July 2012
Treaty between Portugal and United Arab Emirates enters into force
29 July 2012
Protocol to treaty between Luxembourg and Portugal enters into force – details
29 July 2012
Tax agreement between Hong Kong and Portugal enters into force
29 July 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
29 July 2012
Treaty between Norway and Portugal enters into force
29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
29 July 2012
Tax agreement between Hong Kong and Portugal – details
3 June 2012
Budget for 2012 – direct taxation: Amendments
4 March 2012
List of tax havens amended
22 December 2011
Proposal on new austerity measures – announced The Minister of Finance announced, on 31 August 2011, that a proposal for new austerity measures will be shortly presented to the Parliament. The new austerity measures, which would be effective only for the year of 2012, include:
18 October 2011
Treaty between Norway and Portugal – details
27 April 2011
Budget for 2011 enacted
14 March 2011