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Portugal Tax News

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
Budget Law for 2013 – Tax benefits

25 March 2013
Treaty between Cyprus and Portugal signed

9 February 2013
Supreme Court: Business merger facility not applicable to contribution to subsidiary followed by subsequent contribution to grant daughter company of all assets except a business building

9 February 2013
Treaty between Peru and Portugal signed

9 February 2013
Tax amendments approved

9 February 2013
Treaty between Uruguay and Portugal enters into force

23 October 2012
Treaty between Portugal and Panama enters into force

14 October 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR

3 September 2012
Protocol to treaty between Portugal and Switzerland signed and details

29 July 2012
Tax agreement between Hong Kong and Portugal enters into force

29 July 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible

29 July 2012
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