International Tax Review names PLMJ "Tax Firm of The Year 2016"

For Portuguese taxpayers, royalty income is generally treated as part of their normal taxable income and is subject to the standard corporate income tax (CIT) rate. Any withholding tax (WHT) paid on this income is considered a pre-payment toward the final CIT liability.

Portugal has published draft legislation regarding the implementing of the EU Directive on mandatory disclosure rules (Council Directive 2018/822, also known as DAC 6).

A recém-publicada Lei n.º 98/2017, de 24 de agosto, integrando um pacote mais amplo de medidas de aprofundamento da cooperação fiscal internacional, nomeadamente no seio da União Europeia...