martes, 8 de marzo de 2016

Portugal 2016 Budget Proposal includes tax changes and BEPS-inspired measures

The Portuguese Parliament on February 5, 2016, received the draft State Budget Law (Budget Proposal) for 2016. The Budget Proposal includes changes to the participation exemption regime, a reduction to the carry forward period for tax losses, and several measures that may affect real estate investment funds (REIFs). The draft also includes other legislative actions, including an amendment to the patent box regime, and the approval for revaluing tangible fixed assets and investment properties.
Source & more info: PwC

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