The Resource Impact of European tax law in Portugal : recent developments and outlook

Impact of European tax law in Portugal : recent developments and outlook

Label
Impact of European tax law in Portugal : recent developments and outlook
Title
Impact of European tax law in Portugal : recent developments and outlook
Creator
Subject
Language
eng
Summary
This special report provides an overview of some of the major Portugal-based EU tax law developments, including outbound and inbound dividends, effective taxation on dividends received, reduction of loss carry forward, penalty taxation, crediting foreign taxes against surtaxes, tax amnesty for undeclared funds, infringement on interest payments, valid commercial reasons, ECJ on outbound dividends, tax representatives, pension funds, exit tax, and future EU tax issues
Citation source
In: Tax notes international. - Falls Church. - Vol. 63 (2011),
http://library.link/vocab/creatorName
  • Neves, T. Cassiano
  • Pimentel, M. Cortez
  • Costa, L. Alves da
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • EU tax law
  • dividend withholding tax
  • carry-over
  • surcharge
  • foreign tax credit
  • tax amnesty
  • financial services
Label
Impact of European tax law in Portugal : recent developments and outlook
Instantiates
Publication
Label
Impact of European tax law in Portugal : recent developments and outlook
Publication

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