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Jaime Esteves
Dec 28, 20202 min read
CIT (Corporate Income Tax) - Taxable profit quantification
Portuguese Corporate Income Tax follows the accounting rules but an optional simplified regime based on turnover is available.
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Jaime Esteves
Oct 14, 20201 min read
Portuguese Budget Act Proposal - 2021 - Highlights
PIT Capital gains realized by individuals with transaction with related parties will be scrutinized under transfer pricing rules. New tax...
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Jaime Carvalho Esteves
Oct 11, 20206 min read
Notas sobre o articulado da proposta de Orçamento do Estado para 2021
IRS Património Empresarial É alterada a tributação da "transferência" de bens imóveis do património empresarial para o particular...
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Jaime Carvalho Esteves
Sep 26, 20203 min read
CIT (Corporate Income Tax) – tax rates and double taxation relief
Portuguese Tax Series - Basic information on the Portuguese tax system Generally, corporate profits are subject to CIT at a flat standard...
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Jaime Carvalho Esteves
Jun 10, 20205 min read
Tax news from Portugal: The proposal for 2020 Revised Budget Act
Following a recovery action plan disclosed the 4th June (PEES), a proposal for the revision of the Budget Act for 2020 was filed at...
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Jaime Carvalho Esteves
Apr 27, 20201 min read
Portuguese network of Investment Protection Agreements
Portugal developed a useful network of Investment Protection Agreements, notably for investments in Portuguese speaking countries and...
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