Business operations in Portugal /

"Contains information to enable U.S. and other foreign investors to understand the commercial and tax law likely to be of concern to them when conducting their operations in Portugal."

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Bibliographic Details
Corporate Authors: Uría & Menéndez, Bureau of National Affairs (Arlington, Va.)
Other Authors: Romão, Filipe, Agrellos, Miguel Durham
Format: Online
Language:English
Published: [Arlington, Va.] : Bureau of National Affairs, ©2011-
Series:Tax management portfolios ; 977
Subjects:
Online Access:https://www.bloomberglaw.com/product/tax/citation/tm%20977
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Table of Contents:
  • Detailed analysis. Portugal--An overview
  • Operating a business in Portugal
  • Forms of doing business in Portugal
  • Main taxes
  • Taxation of domestic corporations
  • Taxation of nonresident entities
  • Taxation of permanent establishments
  • Taxation of partnerships and other business entities
  • Taxation of resident individuals
  • Taxation of nonresident individuals
  • Inheritance and gift tax
  • Value added tax
  • Other taxes on transactions and services and local taxes
  • Transfer pricing
  • Anti-abuse provisions and special provisions relating to multinational corporations
  • Avoidance of double taxation
  • Tax procedures
  • Working papers