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Portugal - The New Participation Exemption Regime

Country:
Portugal
Author:
T. Ferreira
Issue:
European Taxation, 2011 (Volume 51), No 2/3
Published:
17 January 2011
The author, in this note, reviews the provisions in the Budget Law for 2011 in regard to dividend taxation, which became effective 1 January 2011.
 
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