Orbitax Tax News & Alerts
Portugal's Tax news & updates from Orbitax and partners
Portugal Tax News
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Final Report on Improving the Resolution of Tax Treaty Disputes
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Draft of unified enterprise income tax
Report on Attribution of Profits to PEs released
Budget Law for 2007 published
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Treaty between Turkey and Portugal - details
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Treaty between Turkey and Portugal ratified
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Tax authorities issue internal binding information on thin capitalization rules
Budget Bill for 2007 – tax incentives: details
Budget Bill for 2007 – corporate income tax: details
ECJ: Azores lower tax rate held to be "selective" within the meaning of the EC Treaty State aid rules
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Treaty between Turkey and Portugal approved
Amendments to new tax regime for debt securities
The proposals included in the Budget Bill for 2006 have been approved by the parliament, subject to certain minor changes, and enacted as the Budget for 2006 by Law 60-A/05, published in the Official Gazette of 30 December 2005.
Additional protocol between Ireland and Portugal signed
Changes to withholding taxes on dividends anti-dividend stripping/washing measures
Budget Bill for 2006 details including changes relating to EU law
Portugal and Chile signed a first-time income tax treaty in Santiago on 7 July 2005. Further details of the treaty will be reported subsequently.
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