Portugal published the State Budget Law for 2021 (Law No. 75-B/2020) in the Official Gazette on 31 December 2020. Several of the tax measures concern permanent establishments (PEs), including the following: The extension of the rules on the attribution of profits to a PE to provide that income derived by a non-resident from the sale of goods or activities carried out that are identical or similar to those sold/carried out by a PE in Portugal should be included in the calculation of the profit attributable to the PE (force of attraction rule); The inclusion of ships used in the prospecting...