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Portugal - Common Consolidated Corporate Tax Base

F. de Sousa da Câmara; B. Santiago
International Transfer Pricing Journal, 2011 (Volume 18), No 6
24 October 2011
After eight years of preparation, the European Commission released on 16 March 2011 its Proposal for a Council Directive on a Common Consolidated Corporate Tax Base. The proposed Directive would, on an optional basis, allow group companies to file a single tax return in a single Member State for all group members operating in the European Union. The International Transfer Pricing Journal features a comparative survey examining how this proposal has been received in various Member States, along with an outline prepared by Mr. Louan Verdoner. Country report on Portugal.
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