Publications - Tax
Tax Newsletter – October 2018
Major news concerning arrival or departure of yachts from EU customs territory
Budget Proposals 19 - Poll Mode
The Portuguese Budget Bill for 2019 was presented to the Parliament on 15 of October 2018.
Tax China Newsletter - March / May 2018
Insight into the Upcoming New Individual Income Tax Law: A Remarkable Revolution in Chinese Taxation
The Individual Income Tax (“IIT”) Law of the People’s Republic of China (“China” or “PRC”, excluding Hong Kong, Macau and Taiwan) was first introduced in 1980. The prevailing IIT Law of PRC was revised in…
Tax Newsletter - September 2018
Regulation of the Legal Framework of the Central Registry of Ultimate Beneficial Owners
Ministerial Order no. 233/2018, of August 21st, was officially published, which regulates the Legal Framework of the Central Registry of Ultimate Beneficial Owners (“RCBE”), approved by Law no. 89/2017, of August 21st.
Amendments to the Tax Incentives Statute
Law no. 43/2018, of August 9th, was officially published, which amends and extends the deadline of some articles of the Tax Incentives Statute (“EBF”).
Electronic forms have now to be made available by the tax authorities with a minimum advanced period of 120 days
Law no. 39/2018, of August 8th, was officially published, which establishes a minimum advance period of 120 days for the Portuguese Tax Authorities (“PTA”) provide the digital forms necessary to comply with the obligations regarding tax…
Tax Newsletter - July 2018
What’s hotel management and what’s not (despite appearances)?
Article by José Manuel Cardona, partner at Tax department of Garrigues in Palma ('CEHAT').
General Budget Law for 2018 introduces important tax measures
The General State Budget Law (Law 6/2018, of July 3, 2018) has brought in some interesting new tax legislation.