The Portuguese corporate income tax (CIT) reform - approved in the last days of December - has the following four cornerstones: simplification, competitiveness, decrease of CIT rate and review of existing tax incentives or preferences. The new rules will be applicable to tax periods starting, or taxable events occurring, on or after January 1 2014.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
In the first of a two-part series, experts from Khaitan & Co dissect a highly anticipated Indian Supreme Court ruling that marks a decisive shift in India’s international tax jurisprudence
The OECD profile signals Brazil is no longer a jurisdiction where TP can be treated as a mechanical compliance exercise, one expert suggests, though another highlights 'significant concerns'
Libya’s often-overlooked stamp duty can halt payments and freeze contracts, making this quiet tax a decisive hurdle for foreign investors to clear, writes Salaheddin El Busefi
The Clifford Chance and Hyatt cases collectively confirm a fundamental principle of international tax law: permanent establishment is a concept based on physical and territorial presence
The US president has softened his stance on tariffs over Greenland; in other news, a partner from Osborne Clarke has won a High Court appeal against the Solicitors Regulation Authority