The Resource Avoidance of international double taxation : a plea for the exemption system in Portugal

Avoidance of international double taxation : a plea for the exemption system in Portugal

Label
Avoidance of international double taxation : a plea for the exemption system in Portugal
Title
Avoidance of international double taxation : a plea for the exemption system in Portugal
Creator
Subject
Language
eng
Summary
On 30 June 2013 a proposal for a comprehensive reform of the Corporate Income Tax Code was published. This proposal was open for public discussion until the end of September 2013 and will soon be enacted by the parliament subject to minor amendments in order to enter into force on 1 January 2014. The author notes that some of the proposals presented in section 3 of this article have been endorsed in the proposal and will be incorporated into the law in the near future. This article examines the possibility of adopting the exemption system in Portugal. The author describes the current rules regarding the elimination of international double taxation, outlines Portugal's tax treaty policy and, finally presents arguments in favour of the adoption of the exemption system as the most suitable method to eliminate international juridical double taxation
Citation source
In: European taxation. - Amsterdam. - Vol. 53 (2013),
http://library.link/vocab/creatorName
Sousa, M. Rebelo de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • double taxation relief
  • tax treaty
  • exemption method
  • corporate income tax
  • foreign investment
Label
Avoidance of international double taxation : a plea for the exemption system in Portugal
Instantiates
Publication
Label
Avoidance of international double taxation : a plea for the exemption system in Portugal
Publication

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