Portugal - Relief from Double Taxation of Distributed Profits and the “Effective Taxation” Requirement
- C. Gamito; F. Antas
- European Taxation, 2012 (Volume 52), No 2/3
- 3 February 2012
This note focuses on the domestic economic double taxation relief mechanism for dividends distributed to a Portuguese parent company, in particular, the requirement that the dividends be effectively taxed in order to benefit from such tax relief, which was given a wider scope of application and became significantly more relevant following the 2011 State Budget Law.