Get an immediate FREE trial of Orbitax's International Tax Research & Compliance Expert (ITRCE) software for 7 days.

Portugal Tax News

Tax Treaty between Angola and Portugal Under Negotiation
Jul 18, 2018
Tax Treaty between Kenya and Portugal Signed
Jul 13, 2018
European Commission Opens State Aid Investigation into Portugal's Madeira Free Zone
Jul 10, 2018
Protocol to Tax Treaty between Macau and Portugal Signed
Jun 27, 2018
Macau to Sign Protocol to Tax Treaty with Portugal
Jun 22, 2018
Finland Gives Notice of Termination on Tax Treaty with Portugal
Jun 14, 2018
Kazakhstan and Portugal to Negotiate Tax Treaty
Jun 05, 2018
Finland Approves Termination of Current Tax Treaty with Portugal
May 29, 2018
Portugal Ratifies Pending Protocol to Tax Treaty with India
May 18, 2018
Portugal to Introduce Tonnage Tax Scheme
May 10, 2018
New SSA between Canada and Portugal to be Negotiated
May 07, 2018
Finland to Terminate Existing Tax Treaty with Portugal before 2019
Apr 16, 2018
OECD Publishes New Transfer Pricing Profiles for 14 Countries
Apr 10, 2018
Portugal Approves Pending Tax Treaty with Finland and Protocol to Tax Treaty with India
Mar 12, 2018
SSA between Portugal and Russia under Negotiation
Mar 05, 2018
Tax Treaty between Barbados and Portugal has Entered into Force
Mar 05, 2018
TIEA between Guernsey and Portugal to Enter into Force
Feb 26, 2018
Germany Concludes Negotiations for New Tax Treaty with Portugal an Amending Protocols to Tax Treaties with Denmark, Finland, and Poland
Feb 15, 2018
Dutch Tax Treaty Negotiation Plans for 2018
Feb 01, 2018
Portugal CbC Report Form and Filing Extension for First Year
Jan 09, 2018
Protocol to Tax Treaty between France and Portugal has Entered into Force
Dec 21, 2017
Portugal Issues CbC Notification Form
Dec 14, 2017
SSA between the Philippines and Portugal has Entered into Force
Dec 13, 2017
Portugal's Parliament Approves 2018 Budget Law
Dec 12, 2017
European Commission calls on Belgium to Implement Tax Ruling Exchange Rules and Closes Cases for Bulgaria, Cyprus, and Portugal
Dec 11, 2017
OECD Invites Comments for Fourth Batch of MAP Peer Reviews
Nov 28, 2017
Portugal Provides Further Extension for First Year CbC Notification Deadline
Nov 15, 2017
U.S. Publishes CbC Exchange Arrangement with Portugal
Nov 15, 2017
U.S. Signs CbC Exchange Arrangement with Portugal
Nov 06, 2017
Portugal 2018 Budget Law Submitted to Parliament
Oct 24, 2017
EU Directive on Dispute Resolution Published in Official Journal
Oct 18, 2017
Pakistan to Amend Tax Treaties with France, Morocco, Nepal, Portugal, Sri Lanka, and Tunisia
Oct 16, 2017
France Approves Pending Protocol to Tax Treaty with Portugal
Oct 10, 2017
Austria, Bulgaria, Greece, Portugal, Romania, and Slovenia Support Equalization Tax on Digital Companies
Sep 20, 2017
Tax Treaty between the Ivory Coast and Portugal has Entered into Force
Sep 14, 2017
Tax Treaty between Portugal and Sao Tome and Principe has Entered into Force
Sep 13, 2017
Malaysia Negotiating Tax Treaties with Fifteen Countries
Sep 01, 2017
U.S. IRS Updates CbC Exchange Status Table to Include Negotiations Status
Aug 31, 2017
Portugal Publishes Law Transposing EU Directives on Tax Ruling and CbC Report Exchange
Aug 30, 2017
SSA between Mozambique and Portugal has Entered into Force
Jul 27, 2017
Agreement between China and Portugal on Interest Exemption Provisions in Force
Jul 26, 2017
Montenegro Approves Pending Tax Treaty with Portugal
Jul 21, 2017
European Commission calls on Bulgaria, Cyprus, and Portugal to Implement Tax Ruling Exchange Rules
Jul 14, 2017
Portugal Ratifies Pending SSA with the Philippines
Jul 13, 2017
Tax Treaty between Oman and Portugal has Entered into Force
Jul 10, 2017
Protocol to Tax Treaty between India and Portugal Signed
Jun 28, 2017
Portugal Planning Changes in Black List to a Non-Cooperative List
Jun 15, 2017
Portugal Approves Pending SSA with the Philippines
Jun 14, 2017
Signing Ceremony Held for BEPS Multilateral Instrument
Jun 08, 2017
Portugal Extends 2016 Fiscal Year CbC Notification Deadline to October 2017
Jun 01, 2017
European Commission Publishes Updated VAT MOSS Rules for All Member States
May 16, 2017
Tax Treaty between Ethiopia and Portugal has Entered into Force
May 11, 2017
Legislation for EU Tax Ruling and CbC Report Exchange Submitted to Portuguese Parliament
Apr 25, 2017
India to Sign Protocol to Tax Treaty with Portugal
Apr 21, 2017
China and Portugal Sign Agreement on Application of Tax Treaty Interest Provisions
Apr 13, 2017
Hong Kong Signs Agreements for Automatic Exchange of Financial Account Information with Portugal and South Africa
Apr 06, 2017
French Government Approves Protocol to Tax Treaty With Portugal
Apr 04, 2017
Portugal Ratifies Pending tax Treaty with Montenegro
Mar 30, 2017
Tax Treaty between Andorra and Portugal to Enter into Force
Mar 29, 2017
Portugal Ratifies Pending Protocol to Tax Treaty with France
Mar 08, 2017
SSA between India and Portugal to Enter into Force
Feb 24, 2017
Swiss Tax Treaties with Anti-Abuse Provisions
Feb 08, 2017
Portugal Individual Income Tax Brackets for 2017
Jan 25, 2017
Tax Treaty between Portugal and Vietnam has Entered into Force
Jan 19, 2017
Jersey Removed from Portugal's Blacklist
Jan 18, 2017
India and Portugal to Sign Tax Treaty Protocol and Ratify Pending SSA
Jan 12, 2017
Portugal Extends First CbC Notification Deadline to May 2017
Dec 16, 2016
Update - Tax Treaty between Montenegro and Portugal
Dec 15, 2016
Update - Tax Treaty between Andorra and Portugal
Dec 05, 2016
Update - Tax Treaty between the Ivory Coast and Portugal
Dec 02, 2016
Ibero-American Social Security Convention has Entered into Force for Peru
Nov 18, 2016
Update - New Tax Treaty between Finland and Portugal
Nov 17, 2016
Portugal Approves Protocol to Tax Treaty with France and Tax Treaty with Montenegro
Nov 11, 2016
New Tax Treaty between Finland and Portugal Signed
Nov 10, 2016
Council of the European Union Publishes Note on the State of Play of the Financial Transaction Tax
Nov 03, 2016
Tax Treaty between Bahrain and Portugal has Entered into Force
Nov 03, 2016
New Surtax for Portugal's Azores Region
Oct 26, 2016
Portugal Tax Regularization Program for Tax and Social Security
Oct 13, 2016
Finland to Sign New Tax Treaties with Portugal and Sri Lanka
Oct 07, 2016
Portugal Ratifies Tax Treaty with Bahrain
Sep 29, 2016
Portugal Ratifies Tax Treaty with Bahrain
Sep 28, 2016
Tax Treaty between Portugal and Saudi Arabia has Entered into Force
Sep 12, 2016
Portugal Approves Pending TIEAs with Belize, the British Virgin Islands, Guernsey, Saint Kitts & Nevis, and Turks and Caicos Islands
Sep 09, 2016
Protocol to Tax Treaty between France and Portugal Signed
Aug 30, 2016
Portugal Publishes Law-Decree on Amendments to Patent Box Regime for Modified Nexus Approach
Aug 26, 2016
World Bank Publishes Global Corruption Survey Data in Relation to Taxation, Licensing and Other Areas of Doing Business
Aug 22, 2016
Portugal Ratifies Tax Treaty with Vietnam
Aug 01, 2016
European Commission Publishes Updated VAT MOSS Rules for All Member States
Jul 29, 2016
Portugal's Madeira Region Individual Income Tax Rates for 2016
Jul 28, 2016
Peru Ratifies Ibero-American Social Security Convention
Jul 28, 2016
Portugal Ratifies Tax Treaties with Oman and Saudi Arabia
Jul 21, 2016
EU Anti Tax Avoidance Directive Published in Official Journal
Jul 20, 2016
Tax Treaty between Montenegro and Portugal Signed
Jul 18, 2016
CJEU Holds Portugal Must Allow Non-Resident Financial Institutions to Deduct Expenses on Interest Income Received in Portugal
Jul 15, 2016
EU Council Adopts EU Council Anti Tax Avoidance Directive
Jul 14, 2016
82 Countries Committed to Implementation of Four Minimum Standards of OECD BEPS Project under Inclusive Framework
Jul 05, 2016
EU Council Announces Agreement on Anti Tax Avoidance Directive
Jun 22, 2016
Compromise Accepted on EU Financial Transactions Tax but Final Decision Delayed to September
Jun 21, 2016
Portugal Anti-Tax Haven Measures Proposed
Jun 13, 2016
EU Council Publishes Report on Status of Financial Transaction Tax
Jun 08, 2016
EU CbC Exchange Directive Published
Jun 07, 2016
Update - Tax Treaty between Portugal and Vietnam
Jun 02, 2016
OECD Forum on Tax Administration Agrees on Common Transmission System for CbC and CRS Information
May 18, 2016
EU Parliament Welcomes Proposal for Exchange of CbC Reports and Recommends Additional Safeguards
May 17, 2016
UK Publishes List of Countries Committed to the Exchange of Beneficial Ownership Information
May 17, 2016
Portugal Approves Ratification of Tax Treaties with Bahrain, Ivory Coast, Sao Tome and Principe, and Vietnam
May 05, 2016
Portugal Individual Income Tax Brackets for 2016
Apr 27, 2016
Negotiations for New Tax Treaty between Finland and Portugal Concluded
Apr 27, 2016
All 28 EU Member States Agree to Exchange of Beneficial Ownership Information
Apr 25, 2016
Ethiopia Approves Tax Treaties with North Korea, Portugal and Saudi Arabia
Apr 20, 2016
Update - Tax Treaty between Portugal and Saudi Arabia
Apr 18, 2016
European Commission Issues Proposed Directive for Public CbC Reports
Apr 13, 2016
Portugal Publishes Law Approving Major Planning Options for 2016-2019 Including Increased Credits for Investment
Apr 12, 2016
Portugal 2016 Budget Law Published
Apr 07, 2016
Bahrain Approves Tax Treaty with Portugal
Apr 04, 2016
Portugal Adopts 2016 Budget including CbC Reporting Requirements
Mar 22, 2016
Portugal Temporarily Reduces Employer Social Security Contribution Rate
Mar 16, 2016
Tax Treaty between Portugal and Senegal to Enter into Force
Mar 16, 2016
Mauritius Publishes Update on Tax Treaty/TIEA Negotiations Status
Mar 15, 2016
Proposed ECOFIN Modification to EU Directive for the Exchange of CbC Reports Includes Optional Filing for Non-EU Parents for 2016
Mar 11, 2016
European Council Agrees on Exchange of CbC Reports in the EU
Mar 09, 2016
Portugal Implements Anti-Abuse Amendments made to the EU Parent-Subsidiary Directive
Mar 08, 2016
Finland Initiates Process for Termination of Tax Treaty with Portugal
Feb 24, 2016
European Commission Launches Public Consultation on Improving Double Taxation Dispute Resolution Mechanisms
Feb 19, 2016
Portugal Announces Tax Reform for 2016 including CbC Reporting and Patent Box Regime Amendments
Feb 16, 2016
Portugal's Budget for 2016 Approved by European Commission
Feb 10, 2016
EU Commission Presents Anti Avoidance Measures Package
Jan 29, 2016
OECD Announces that 31 Countries have Signed Multilateral Agreement for the Exchange of CbC Reports
Jan 28, 2016
Belgium Planning to Drop its Support of an EU Financial Transactions Tax
Jan 25, 2016
Portugal Sets Individual Income Tax Surcharge Exemption Threshold for 2016
Jan 06, 2016
Tax Treaty between Portugal and San Marino has Entered into Force
Dec 31, 2015
Portugal to Reduce Individual Income Tax Surcharge in 2016
Dec 29, 2015
BEPS Measures included in Proposed EU Council Directive on a Common Consolidated Corporate Tax Base
Dec 18, 2015
EU Council Adopts Directive on Automatic Exchange of Information on Tax Rulings and APAs
Dec 10, 2015
UK Announces Tax Treaty and Protocol Negotiation Plans
Nov 18, 2015
OECD Holds Inaugural Meeting for the BEPS Multilateral Instrument
Nov 12, 2015
Bangladesh Negotiating Tax Treaties with Egypt, Portugal, Russia and Spain
Oct 22, 2015
OECD Publishes Final BEPS Package
Oct 06, 2015
Tax Treaty between Andorra and Portugal Signed
Sep 30, 2015
Portugal Publishes Decree on State Aid Compliance for the Investment Support and Reinvestment of Retained Earnings Incentive Regimes
Sep 24, 2015
Portugal Cuts Intermediate and Reduced VAT Rates for Azores Islands
Aug 24, 2015
New Tax Treaty between Finland and Portugal to be Negotiated
Aug 18, 2015
Progress on EU Financial Transactions Tax
Jul 03, 2015
Portugal's New Tax Regime for Undertakings for Collective Investment has Entered into Force
Jul 03, 2015
Senegal Approves Tax Treaty with Portugal
Jul 02, 2015
Tax Treaty between Andorra and Portugal under Negotiation
Jun 09, 2015
Tax Treaty between Portugal and Vietnam Signed
Jun 08, 2015
Update - Tax Treaty between Oman and Portugal
Jun 04, 2015
OECD Announces that Work on the BEPS Multilateral Instrument is Underway
Jun 02, 2015
Update - Tax Treaty between Bahrain and Portugal Signed
Jun 01, 2015
Tax Treaty between Bahrain and Portugal Signed
May 29, 2015
Tax Treaty between Croatia and Portugal has Entered into Force
May 07, 2015
Tax Treaty between Georgia and Portugal has Entered into Force
May 05, 2015
Tax Treaty between Oman and Portugal Signed
Apr 30, 2015
Portugal's Madeira International Business Centre Regime to be Extended to 2027
Apr 28, 2015
Tax Treaty between Portugal and Saudi Arabia Signed
Apr 10, 2015
New Zealand Announces Tax Treaty and Protocol Negotiation Plans
Apr 09, 2015
Tax Treaty between Ivory Coast and Portugal Signed
Mar 19, 2015
OECD Publishes 9 Country Peer Review Reports on Transparency and Information Exchange
Mar 17, 2015
Tax Treaty between Portugal and Sao Tome and Principe Signed
Mar 11, 2015
Portugal has Ratified the Tax Treaty with Georgia
Mar 06, 2015
Tax Treaty between Andorra and Portugal to be Negotiated
Feb 25, 2015
Tax Treaty between Colombia and Portugal to Enter into Force
Jan 26, 2015
Austria and Germany Agree on Timeline for Implementation of EU Financial Transactions Tax
Jan 23, 2015
Portugal Publishes Budget Law for 2015 Including Corporate Tax Rate Reduction
Jan 07, 2015
Final Proposal on EU Financial Transactions Tax Likely Delayed
Dec 05, 2014
Portugal Cancels Plans to Raise VAT Rate
Dec 03, 2014
Portugal Deposits Ratification Instrument for Mutual Assistance Convention
Nov 24, 2014
Changes to Portugal's Contractual Tax Incentives Published
Nov 10, 2014
Saudi Arabia Approves Signature of Tax Treaty With Portugal
Nov 07, 2014
French Finance Minister to Propose Revisions to Financial Transactions Tax
Nov 05, 2014
Multilateral Agreement on Information Exchange Signed by 51 Jurisdictions
Oct 30, 2014
Corporate Tax Cut Proposed in Portugal's 2015 Budget but Most Austerity Measures Retained
Oct 17, 2014
New SSA between Argentina and Portugal to Enter into Force
Oct 03, 2014
Portugal to Increase Contractual Tax Incentives
Oct 02, 2014
EU Financial Transactions Tax "Still on Track"
Sep 29, 2014
Portugal Ratifies Mutual Assistance Convention
Sep 19, 2014
East Timor Approves Tax Treaty With Portugal
Sep 18, 2014
Tax Treaty Negotiations between Portugal and Ghana Concluded
Sep 11, 2014
Argentina Ratifies Social Security Agreement With Portugal
Sep 05, 2014
Update - Portugal Approves for Ratification the Tax Treaty with Ethiopia
Aug 27, 2014
Mauritius Provides Update on Current Tax Treaty Negotiations
Aug 20, 2014
Portugal Approves Tax Treaty With Georgia
Aug 19, 2014
Portugal Ratifies Agreement to Implement Multilateral Social Security Convention
Aug 11, 2014
Portugal Approves Ratification of Tax Treaty with Senegal
Aug 07, 2014
Portugal Approves for Ratification the Tax Treaty with Barbados
Aug 05, 2014
Update - Portugal Approves for Ratification the Tax Treaty with Croatia
Aug 05, 2014
Portugal Approves for Ratification the Tax Treaty with Ethiopia
Aug 05, 2014
Portugal Approves for Ratification the Tax Treaty with San Marino
Aug 05, 2014
Tax Treaty between Portugal and Montenegro Initialed
Jul 09, 2014
European Commission Issues Press Release to Mark 'Countdown to Simpler and Fairer VAT system'
Jul 02, 2014
Croatia Approves Tax Treaty With Portugal
Jun 26, 2014
Tax Treaty between Portugal and Senegal Signed
Jun 17, 2014
Portugal Plans to Increase Standard Rate of VAT in 2015
May 12, 2014
Tax Treaty between Portugal and Azerbaijan Under Negotiation
May 12, 2014
10 EU Member States Aim to Implement Financial Transaction Tax by 2016
May 08, 2014
Tax Treaty between Portugal and Qatar has Entered into Force
May 07, 2014
Tax Treaty between Serbia and Portugal under Negotiations
Apr 23, 2014
Changes to Portugal's Transfer Pricing Rules
Mar 31, 2014
Treaty between Peru and Portugal to Enter Into Force
Mar 31, 2014
Administrative Court of Helsinki: Interest expenses allocated to a Finnish PE not deductible as arrangement is regarded as wholly artificial
Mar 14, 2014
New Corporate Income Tax Code published
Jan 01, 2014
Treaty between Kuwait and Portugal enters into force
Jan 01, 2014
Budget for 2014 approved
Dec 31, 2013
Protocol to treaty between Portugal and Singapore enters into force
Dec 25, 2013
Circular on dividend withholding tax refund following Tate & Lyle Investments case – published
Dec 02, 2013
Treaty between Croatia and Portugal signed
Dec 02, 2013
Protocol to treaty between Portugal and Switzerland enters into force
Dec 02, 2013
Corporate income tax reform
Nov 12, 2013
Treaty between Cyprus and Portugal enters into force
Nov 12, 2013
New Extraordinary Tax Credit introduced
Sep 16, 2013
Treaty between Japan and Portugal enters into force
Sep 16, 2013
Dutch Supreme Court: AG opines on refund of excessive dividend withholding tax withheld on dividends paid to Belgian resident
Jul 29, 2013
New package on investment tax incentives published
Jul 29, 2013
Netherlands selective tax exemption for public companies partially carrying out economic activities terminated
Jun 27, 2013
Portugal approves tax incentives to promote economic growth
Jun 27, 2013
Finnish Supreme Administrative Court rules on imputation credit for dividends received from a group's parent company in UK
Jun 24, 2013
Multilateral action between United Kingdom, France, Germany, Italy and Spain to counter tax evasion
Jun 24, 2013
Withholding tax under EU Savings Directive to be abolished
Jun 24, 2013
Introduction of general anti-avoidance rules announced
Jun 24, 2013
Heavy restrictions on capital movements enter into force
May 06, 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
May 06, 2013
Portugal approves new rules on Large Taxpayers Unit and criteria to define large taxpayers
May 06, 2013
Treaty between Norway and Portugal enters into force
May 06, 2013
Government Council adopts amendment to exit tax provisions on capital gains to implement National Grid Indus decision
May 04, 2013
Treaty between Norway and Portugal – clarification re current status
May 04, 2013
Protocol between Portugal and Singapore re exchange of information – details
May 04, 2013
Court of First Instance Bruges decides that non-deductible part of the foreign dividend deduction can be included in loss carry-forward
Mar 25, 2013
Budget Law for 2013 – Corporate income tax
Mar 25, 2013
Budget Law for 2013 – Tax benefits
Mar 25, 2013
Budget Law for 2013 – Tax administration
Mar 25, 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
Feb 09, 2013
Tax amendments approved
Feb 09, 2013
Treaty between Cyprus and Portugal signed
Feb 09, 2013
Treaty between Peru and Portugal signed
Feb 09, 2013
Treaty between Uruguay and Portugal enters into force
Oct 23, 2012
Treaty between Portugal and Panama enters into force
Oct 14, 2012
Netherlands Supreme Court decides that Dutch thin capitalization provisions in the case of financing companies are not incompatible with ICCPR and ECHR
Sep 03, 2012
Court of First Instance Leuven decides that fine imposed by European Commission due to violation of EC competition law is not deductible
Jul 29, 2012
Supreme Court decides interest paid on debt-claim towards low-taxed group company resulting from transfer of immovable property not deductible
Jul 29, 2012
Tax agreement between Hong Kong and Portugal enters into force
Jul 29, 2012
Protocol to treaty between Luxembourg and Portugal enters into force – details
Jul 29, 2012
Treaty between Norway and Portugal enters into force
Jul 29, 2012
Protocol to treaty between Portugal and Switzerland signed and details
Jul 29, 2012
Treaty between Portugal and United Arab Emirates enters into force
Jul 29, 2012
Tax agreement between Hong Kong and Portugal – details
Jun 03, 2012
Budget for 2012 – direct taxation: Amendments
Mar 04, 2012
List of tax havens amended
Dec 22, 2011
Proposal on new austerity measures – announced The Minister of Finance announced, on 31 August 2011, that a proposal for new austerity measures will be shortly presented to the Parliament. The new austerity measures, which would be effective only for the year of 2012, include:
Oct 18, 2011
Treaty between Norway and Portugal – details
Apr 27, 2011
Budget for 2011 enacted
Mar 14, 2011
Treaty between Colombia and Portugal – details
Feb 28, 2011
Budget for 2011 – approved by Parliament
Jan 09, 2011
Treaty between Panama and Portugal – details
Jan 09, 2011
Government's austerity plan – Additional measures approved by parliament
Jul 17, 2010
Government's austerity plan – additional measures approved by Council of Ministers
Jun 13, 2010
Treaty between Uruguay and Portugal – details
Apr 26, 2010
Budget for 2010 – direct taxation details
Mar 05, 2010
Budget for 2010 – direct taxation details
Feb 19, 2010
Dutch dividend withholding tax exemption extended to certain EEA countries
Sep 16, 2009
ECJ: Cobelfret extended to domestic situations and potentially to dividends received from third countries
Jul 16, 2009
ECJ finds Finnish dividend withholding tax regime incompatible with EC freedom of establishment
Jul 16, 2009
ECJ: Netherlands' non-exemption of dividends paid to certain EEA countries from withholding tax found incompatible with EEA Agreement
Jul 16, 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
Apr 10, 2009
Treaty between Qatar and Portugal – negotiations
Jan 23, 2009
State Budget proposal for 2009 (corporate income tax) – details
Dec 24, 2008
Treaty between Portugal and South Africa enters into force
Dec 24, 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
Nov 04, 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
Nov 04, 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
Nov 04, 2008
Treaty between Chile and Portugal enters into force
Nov 04, 2008
Treaty between South Africa and Portugal signed and details
Nov 04, 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
Oct 07, 2008
Treaty between Chile and Portugal approved by Chilean Congress
Oct 07, 2008
OECD released 2008 Model Tax Convention
Oct 07, 2008
Discussion draft on New Art. 7 of OECD Model – details
Aug 30, 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
Aug 11, 2008
OECD Council approves 2008 Model Tax Convention
Aug 11, 2008
Treaty between Portugal and Israel enters into force – erratum
Aug 11, 2008
Comments on draft contents of 2008 update to Model Tax Convention published
Jul 27, 2008
Treaty between Portugal and Israel enters into force
Jul 27, 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
Jun 21, 2008
European Commission takes steps against Bulgaria, Portugal, Romania and Spain concerning taxation of dividends
Jun 21, 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
Jun 21, 2008
European Commission closes infringement procedure against Luxembourg concerning taxation of dividends
Jun 21, 2008
ECJ: Netherlands refund regime for investment funds incompatible with EC free movement of capital
Jun 21, 2008
ECJ: Decision by reasoned order in UK CFC and foreign dividend test case
Jun 21, 2008
Draft of 2008 Model Tax Convention – Proposed changes to Commentary to Art. 12 (definition of royalties)
Jun 21, 2008
ECJ: 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
May 14, 2008
European Commission refers Netherlands to ECJ for not exempting dividends paid to companies established in certain EFTA countries from withholding tax
May 14, 2008
Local surcharge on corporate income tax payable in 2008
May 14, 2008
Treaties in force
May 14, 2008
Treaty between Portugal and Indonesia enters into force
May 14, 2008
Treaty between Portugal and Pakistan enters into force
May 14, 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
Mar 16, 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
Mar 16, 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
Mar 16, 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
Mar 16, 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
Feb 08, 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
Feb 08, 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Feb 08, 2008
OECD released discussion draft on transactional profit methods
Feb 08, 2008
Budget for 2008 - Bill published into Law
Feb 08, 2008
Treaty between Portugal and Israel ratified
Feb 08, 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
Jan 16, 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
Jan 16, 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
Jan 16, 2008
Budget for 2008 – corporate income tax (details)
Dec 03, 2007
ECJ: hearing in case regarding transitional rules in respect of abolished German imputation system
Nov 04, 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
Nov 04, 2007
Budget for 2008
Nov 04, 2007
Treaty between Portugal and Croatia – negotiations
Nov 04, 2007
Compatibility of exclusion of indirect ownership through companies in other EU Member States for French tax consolidation purposes with freedom of establishment referred to ECJ
Sep 02, 2007
OECD releases revised draft of Part IV (Insurance) of the Report on Attribution of Profits to Permanent Establishments
Sep 02, 2007
Protocol between Ireland and Portugal enters into force
Sep 02, 2007
EU Commission progresses infringement procedure against Austria, Germany, Italy and Finland regarding taxation of outbound dividends
Jul 29, 2007
ECJ: Interprets anti-avoidance clause under the Merger Directive with respect to Danish rules on taxation of exchanges of shares – details
Jul 29, 2007
EU Commission refers Greece to ECJ concerning discriminatory taxation of dividends
Jul 29, 2007
ECJ: Finnish group contribution regime compatible with EC Law – details
Jul 29, 2007
Second Guideline on implications of ECJ Denkavit case on French dividend withholding tax published
Jul 29, 2007
ECJ: Advocate General holds German switch-over provision for low-taxed passive income of foreign PEs incompatible with EC Law – details
Jul 02, 2007
ECJ: German thin capitalization rules reclassifying interests paid to substantial shareholders in third States are not incompatible with EC law
Jul 02, 2007
ECJ: Advocate General finds Dutch withholding tax on outbound dividends incompatible with EC free movement of capital – details
Jul 02, 2007
ECJ: Previous Austrian rules discriminating dividends received from third countries are compatible with free movement of capital under grandfathering clause – details
Jul 02, 2007
ECJ: Swedish legislation on dividend tax relief in relations with third countries is compatible with EC law – details
Jul 02, 2007
Treaty between Israel and Portugal signed and details
Jul 02, 2007
International tax conference on CCCTB held in Berlin
Jun 18, 2007
Discussion draft on application and interpretation of non-discrimination article of OECD Model – details
Jun 18, 2007
Revised Commentary on Article 7 of OECD Model released
May 28, 2007
ECJ: temporal effects of judgment in Meilicke against Germany should not be limited – details
Apr 28, 2007
Company tax regimes of Swiss cantons exempting foreign profits incompatible state aid under EU-Switzerland Agreement
Mar 24, 2007
ECJ: hearing in case regarding Dutch withholding tax on outbound dividends
Mar 24, 2007
Final Report on Improving the Resolution of Tax Treaty Disputes
Mar 24, 2007
Report on Attribution of Profits to PEs released
Feb 24, 2007
Budget Law for 2007 published
Feb 24, 2007
Draft of unified enterprise income tax
Feb 24, 2007
EU Commission requests Italy to implement the Interest and Royalties Directive correctly
Feb 24, 2007
EU Commission progresses infringement actions against Member States for discriminatory taxation of outbound dividends
Feb 24, 2007
EU Commission requests Italy not to apply a withholding tax on dividends paid to Netherlands parent companies
Feb 24, 2007
Treaty between Turkey and Portugal - details
Feb 24, 2007
ECJ holds French withholding tax on outbound dividends incompatible with freedom of establishment
Jan 15, 2007
ECJ: previous UK ACT regime regarding outbound dividends compatible with EC fundamental freedoms (ACT IV GLO) – details
Jan 15, 2007
Treaty between Turkey and Portugal ratified
Jan 15, 2007
Tax authorities issue internal binding information on thin capitalization rules
Dec 17, 2006
Budget Bill for 2007 – tax incentives: details
Nov 12, 2006
Budget Bill for 2007 – corporate income tax: details
Nov 12, 2006
ECJ: Azores lower tax rate held to be "selective" within the meaning of the EC Treaty State aid rules
Oct 14, 2006
European Commission requests Belgium to terminate discriminatory taxation of inbound dividends
Aug 13, 2006
European Commission requests Belgium, Italy, Luxembourg, Netherlands, Portugal and Spain to terminate discriminatory taxation of outbound dividends
Aug 13, 2006
European Commission refers Italy and Luxembourg to ECJ for not implementing Directive amending EC Parent-Subsidiary Directive
Aug 13, 2006
European Commission decides that Luxembourg's preferential tax regime for 1929 holding companies constitutes incompatible state aid
Aug 13, 2006
European Commission requested Spain to end infringement to the EC Parent-Subsidiary Directive concerning the use of anti-abuse measures
Aug 13, 2006
Treaty between Turkey and Portugal approved
Jul 11, 2006
Amendments to new tax regime for debt securities
Mar 16, 2006
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.
Feb 19, 2006
Additional protocol between Ireland and Portugal signed
Jan 01, 2006
Changes to withholding taxes on dividends anti-dividend stripping/washing measures
Dec 06, 2005
Budget Bill for 2006 details including changes relating to EU law
Nov 09, 2005
The proposal to rectify the Budget Law for 2005 has been approved by the parliament and enacted by Law 39-A/05, published in the Official Gazette of 29 July 2005. The most important amendments reported earlier, which apply from 1 January 2005, are compiled below:
Sep 21, 2005
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.
Sep 21, 2005
Portugal and Turkey signed a first-time tax treaty on 11 May 2005.
Jun 09, 2005