The Resource Opening Pandora's box : 10 international effects of Portugal's corporate tax reform

Opening Pandora's box : 10 international effects of Portugal's corporate tax reform

Label
Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
Title
Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
Creator
Subject
Language
eng
Summary
This article explains the international and EU tax law challenges posed by Portugal's planned corporate income tax reform. It considers the tax rate discussion, taxation of dividends, capital gains taxation, anti-abuse provisions and blacklists, tax treaty policy, exemption method for foreign profits, rewarding back-end innovation, losses and interest barrier, group taxation, and transfer pricing
Citation source
In: Tax notes international. - Falls Church. - Vol. 71 (2013),
http://library.link/vocab/creatorName
Neves, T. Cassiano
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • corporate income tax
  • tax reform
  • tax rate
  • dividend
  • capital gains tax
  • participation exemption
  • anti-avoidance
  • blacklist
  • tax treaty
  • exemption method
  • PE
  • intellectual property
  • patent box
  • losses
  • interest deduction
  • group treatment
  • transfer pricing
Label
Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
Instantiates
Publication
Label
Opening Pandora's box : 10 international effects of Portugal's corporate tax reform
Publication

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