With the goal of enhancing the competitiveness of the Portuguese economy, the Portuguese government appointed a special commission (Reform Commission) to study and prepare a revision of the corporate income tax code. On 30 July 2013, the Reform Commission made available its conclusions to be publicly discussed. The main points of the reform are summarized below. -   Reduction of aggregated statutory tax rates from 31.5% in 2013 to 19% in 2018, with the repealing of the existing municipal and national surtaxes. -   Re)introduction of a special taxation regime for small businesses applicable to companies with a minimum turnover...