Portugal has published Law No. 20/2023 of 17 May 2023 in the Official Gazette, which contains various tax amendments. One of the main amendments in relation to the Corporate Income Tax Code concerns the patent box regime (deduction) in Article 50.º-A, including revised language to expressly provide that the deduction is provided for income from contracts whose object is the assignment or temporary use of the specified "copyrights" and "industrial property rights" when registered. Previously, only "industrial property rights" were mentioned. Another amendment concerns the minimum corporate income tax assessment provision in Article 92, which generally provides that the tax...