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
July 2013
The transitional period for Portugal regarding the Interest and Royalty Directive has ended. Consequently, the CIT Code was amended
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)