Interest and Royalty Directive – 0% withholding tax

July 2013

The transitional period for Portugal regarding the Interest and Royalty Directive has ended. Consequently, the CIT Code was amended

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Draft CIT reform – Participation exemption regime

October 2013

Portugal designs a true and complete “participation exemption” regime.

According to the Draft CIT reform, distributed profits and reserves (to a CIT taxable entity with head office or place of effective management in Portugal)

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