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Portugal - International Aspects of the New Portuguese Corporate Income Tax Regime Enhancing Tax Competition in the European Market

Country:
Portugal
Author:
J. Calejo Guerra; J.D. Mègre Pires
Issue:
European Taxation, 2014 (Volume 54), No 2/3
Published:
30 January 2014
This note addresses the international aspects of the overhaul of the Portuguese corporate income tax regime undertaken by the Tax Reform Commission, which was re-published by Law 2/2014 of 16 January 2014. In particular, the note focuses on Portuguese international tax policy, namely the newly introduced participation exemption regime and the new regime applicable to income earned by foreign PEs of Portuguese companies.
 
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