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Portugal Tax News

Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial

14 March 2014
New Corporate Income Tax Code published

1 January 2014
Treaty between Kuwait and Portugal enters into force

1 January 2014
Budget for 2014 approved

31 December 2013
Protocol to treaty between Portugal and Singapore enters into force

25 December 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published

2 December 2013
Treaty between Croatia and Portugal signed

2 December 2013
Protocol to treaty between Portugal and Switzerland enters into force

2 December 2013
Corporate income tax reform

12 November 2013
Treaty between Cyprus and Portugal enters into force

12 November 2013
Treaty between Japan and Portugal enters into force

16 September 2013
New Extraordinary Tax Credit introduced

16 September 2013
New package on investment tax incentives published

29 July 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident

29 July 2013
Portugal approves tax incentives to promote economic growth

27 June 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated

27 June 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK

24 June 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion

24 June 2013
Withholding tax under EU Savings Directive to be abolished

24 June 2013
Introduction of general anti-avoidance rules announced

24 June 2013
Treaty between Norway and Portugal enters into force

6 May 2013
Netherlands Supreme Court: Reinvestment reserve taxable in Netherlands also if a company had its place of effective management in Luxembourg at time of sale of immovable property located in Netherlands

6 May 2013
Heavy restrictions on capital movements enter into force

6 May 2013
Portugal approves new rules on Large Taxpayers Unit and criteria to define large taxpayers

6 May 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision

4 May 2013
Treaty between Norway and Portugal – clarification re current status

4 May 2013
Protocol between Portugal and Singapore re exchange of information – details

4 May 2013
Budget Law for 2013 – Tax administration

25 March 2013
Budget Law for 2013 – Corporate income tax

25 March 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward

25 March 2013
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