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Portuguese nationality regulation (recent amendments)

Decree-Law no. 71/2017, which was published June 21st, came into force on July 3rd of 2017 and introduces amendments to the Portuguese Nationality Regulations. Organic Law no. 9/2015, dated July 29th, amended the Portuguese Nationality Law introducing the possibility for grandsons of Portuguese nationals, born outside Portugal, to apply for the Portuguese nationality. The entry into force of these amendments was, however, conditional to a...
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Platform of Investment PT

In recent years Portugal has adopted a set of fiscal measures with the aim of increasing the country’s competitiveness and attracting foreign investment, namely through the creation of special tax regimes applicable to individuals and a overhaul of the Corporate Income Tax (CIT) . Moreover, Portugal is the natural hub, linking not only with Europe – allowing access to the advantages of the several European regimes of which Portugal, as...
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Postponement of Country-by-Country reporting and (potential) unconstitutionality

This note concerns Country-by-Country Reporting (“CbCR”), particularly the Portuguese regime, the postponement of reporting duties, potential legal changes due to the EU Directive regarding CbCR and, lastly, the recent decision by the French Conseil Constitutionnel that decided for the unconstitutionality of the public part of the French CbCR regime. Such public nature of CbCR is also being pursued by the European Union. This regime is one...
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An Overview on… Company Incorporation

According to Portuguese Business Law, any person performing commercial activities shall set up and legally incorporate a commercial company. Commercial companies are legal entities performing an economic activity and, therefore, with an inherent profitable goal. When a company lacks a lucrative purpose, law denominates them as a civil society.
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International Double Taxation in Portugal (2016)

Globalization has fostered international trade and enterprises have expanded their activities at a fast rate through the entire world. Multinational Enterprises (MNEs) face a challenge, not uniquely in the market but, as well, by means of taxation. Since their economic transactions have effects in different jurisdictions, the same income may be taxed more than once: international juridical or economical double taxation.
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