Portugal has now implemented the EU Minimum Tax Directive, introducing into domestic legislation a global minimum tax of 15% for large-scale multinational and domestic groups.The legislation includes an Income Inclusion Rule and a Qualified Domestic Minimum Top-up Tax, both applicable to tax years beginning on or after 1 January 2024, as well as an Undertaxed Profits Rule, applicable to tax years beginning on or after 1 January 2025.  Executive summaryPortugal introduced into domestic legislation, on 18 October 2024, a global minimum tax of 15% for large-scale multinational and domestic groups. Aligned with the European Union (EU) Minimum Tax Directive and...