Portugal has published Law No. 71/2018 of 31 December 2018, which includes the Budget measures for 2019 and entered into force on 1 January 2019. The main tax-related measures are summarized as follows: The introduction of new expense deduction restrictions, including: The disallowance of impairment losses on bad debts between companies as a deductible expense where the companies are more than 10% directly or indirectly held by the same legal or natural person, except in certain cases where the debtor has been subject to any enforcement or insolvency proceedings, special revitalization or extrajudicial recovery process, and where the debts have...