The Resource Corporate income tax reform in Portugal : tax simplification and investment promotion

Corporate income tax reform in Portugal : tax simplification and investment promotion

Label
Corporate income tax reform in Portugal : tax simplification and investment promotion
Title
Corporate income tax reform in Portugal : tax simplification and investment promotion
Creator
Subject
Language
eng
Summary
In recognition of the role that a corporate income tax regime must play in a country's economic development, Portugal has enacted an in-depth reform of its corporate tax system to promote investment, provide clarity and enhance tax administration efficiency through Law no. 2/2014. This article considers (I) reduction of statutory tax rates, (II) (re)introduction of a special taxation regime for small businesses, (III) simplification of ancillary tax obligations, (IV) reduction of tax litigation, (V) harmonisation of accounting and taxation rules, (VI) definition of a new international tax policy and the new participation exemption regime, (VII) reduction of limitation on tax losses deduction, (VIII) simplification of transfer pricing rules, (IX) simplification of group taxation rules and (X) simplification of tax neutrality regime
Citation source
In: Tax planning international : European tax service. - London. - Vol. 16 (2014),
http://library.link/vocab/creatorName
  • Ferreira, R.M. Fernandes
  • Gonçalves, M. Respício
  • Pires, J.D. Mègre
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax reform
  • tax rate
  • SME
  • participation exemption
Label
Corporate income tax reform in Portugal : tax simplification and investment promotion
Instantiates
Publication
Label
Corporate income tax reform in Portugal : tax simplification and investment promotion
Publication

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