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Publications - Tax

  • Portugal - Eletronic proceeding of documents

    Ministerial Order no. 380/2017, of december 19th, was published, which regulates the electronic proceeding of documents in the Administrative Courts, Tax Courts, Administrative Courts of Appeals and the Administrative Supreme Court.

  • Portugal - Tax benefits to forest management entities

    Law no. 110/2017, of December 15th, was officially published, which creates tax benefits to forest management entities, amending the Portuguese Tax Incentives Statute and the Registration and Notary Emolument Regulation.

  • Portugal - Double Tax Treaty entered into between Portugal and France

    Notice no. 143/2017, of December 14th, was published, which reports the completion of domestic law procedures for the entry into force of the Protocol which modifies the Double Tax Treaty entered into between Portugal and France that establishes…

  • Portugal - Country-by-country reporting

    Ministerial Order no. 367/2017, of December 11th, was officially published, which approves the declaration and respective filing instructions, designated «Communication of the Identification of the Declaring Entity – Financial and Fiscal…

  • Portugal - Tax identification of service providers of school meals supplies

    Ministerial Order no. 368/2017, of December 11th, was officially published, defining the reporting procedures to Tax Authorities of the tax identification of service providers of school meals supplies, for the purpose of tax deduction in the PIT of…

  • Portugal - Circular-Letter – VAT in the hotel industry

    Circular-Letter no. 30196, of December 05th, was disclosed, clarifying that Circular-Letter no. 102697, of 4 June 1991, relative to VAT guidelines that entities in the hotel industry must comply with, is revoked.

  • Spain - Tax Newsletter - November 2017

    November newsletter prepared by professionals from the Tax Department.

  • Financial accounts of non-residents: under strict supervision of the SAT

    On May 19, 2017, the State Administration of Taxation (“SAT”), the Ministry of Finance, the People’s Bank of China, the China Banking Regulatory Commission, the China Securities Regulatory Commission, as well as the China Insurance…

  • Portugal - Supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th

    Decree-Law no. 141/2017, of November 14th, was officially published, establishing several supporting measures for the taxpayers with tax residence in the municipalities affected by the fires of October 15th.

  • Portugal - Regulation of the system of simplified cadastral information

    Regulatory Decree no. 9-A/2017, of November 3rd, was officially published, regulating Law no. 78/2017, of August 17th, which establishes a system of simplified cadastral information, adopting measures for the immediate identification of land…

  • China - Legal Insights On The Chinese Laws - October 2017

    A brief introduction on key PRC laws and regulations recently issued by relevant authorities.

  • Portugal - Extension of the deadline set in article 121/4 of the CIT

    Order no. 87/2017-A-XXI, was published in the Tax Authorities' website, determining the extension of the deadline established for compliance with the legal obligation set in article 121/4 of the CIT, with reference to 2016 tax period, from 31st…