Publications - Tax
Tax Newsletter - September 2017
September newsletter prepared by professionals from the Tax Department.
AIMI – Information note
An information note from the Portuguese Property Tax Services ("DSIMI"), of 12 September, was disclosed which clarifies the framework and calculation of the additional to the municipal property tax ("AIMI"), introduced…
Deferred tax assets
Ordinance no. 272/2017, of 13 September, was officially published, amending Ordinance no. 293-A/2016, of 18 November, which regulates the conditions and procedure for the acquisition of the right to exercise the conversion to the State established…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Democratic Republic of São Tomé and Príncipe
Notice no. 109/2017, of 8 September, was officially published, making public that notes have been received, by the São Tomé and Príncipe Ministry of Foreign Affairs and Communities and by the Portuguese Ministry of Foreign Affairs,…
PIT/CIT - Double Taxation Agreement between the Portuguese Republic and the Republic of the Ivory Coast
Notice no. 108/2017, of 8 September, was officially published, making public that notes have been received, by the Ivory Coast Ministry of Foreign Affairs and by the Portuguese Ministry of Foreign Affairs, communicating that the internal…
VAT – Amendment of Order no. 7/2017
Declaration of Rectification no. 573-A/2017, of 5 September, was officially published, amending Order no. 7/2017, which amends Order no. 18º-A/2010, of 1 July, altered by Order no. 11/2013. Of 27 December, altered and republished by Order no.…
PIT – Joint tax return regarding dependents expenses and income
Law no. 106/2017, of 4 September, was officially published, amending the PIT Code to ensure the right to a joint tax return for expenses and income of dependents where parental responsibilities are shared by more than one taxable person.
Surcharge over the IMI – Option of joint taxation
Ruling no. 40 115, of 31 August, was disclosed, clarifying, for the purposes of the assessment of the additional to the municipal property tax (“AIMI”), when the ownership of the property is not correctly endorsed in the register when…
Tax China Newsletter - July / August 2017
The new tax related regulations issued by Chinese government for you as part of our retainer services.
Amendments to the Code of Tax Procedure and Proceedings
Law no. 100/2017, of 28 August was officially published.
Automatic exchange of information - Tax rulings and advance pricing agreements
Law no. 98/2017, of 24 August was officially published, entering into force on 25 August, which:
GTL/RTIR – Cash payments ban
Law no. 92/2017, of 22 August was officially published, which adds Article 63 (E) to the General Tax Law (“GTL”) and amends Article 129 of the General Tax Infringements Regime ("RTIR"), banning payment or cash receipt in…