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New Corporate Income Tax Code published

|Approved Changes|Portugal
Portugal

On 16 January 2014, the Republic Gazette published Law No. 2/2014 approving the corporate income tax reform and republishing the Corporate Income Tax Code accordingly. The law applies to tax years starting on or after 1 January 2014. The main amendments to the corporate income tax are summarized below.

(a) Reduction of statutory tax rates …
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