Nexia internacional

Tax Alert | Perspectives on the proposed transfer pricing legislative changes for the European Union

12/03/2024 < br > As part of the Business Europe Framework for Income Taxation (“BEFIT”) package, published on 12 September 2023, a proposal for issuing a European Directive, aimed at harmonising the EU regulatory framework on transfer pricing (“TP Directive”), was issued by the European Commission.

2024-03-12T12:23:38+00:00 Março 12th, 2024|Nexia internacional|

Tax Alert | European Commission initiates infringement procedure against Portugal for delay in transposing the Minimum CIT Directive

31/01/2024
The European Commission has initiated an infringement procedure against Portugal and eight other Member States due to the failure to communicate national measures transposing the Minimum Corporate Income Tax Directive (...)

2024-01-31T11:09:37+00:00 Janeiro 31st, 2024|Nexia internacional|

Tax Alert | New rules proposed for the Non-Habitual Residents

25/10/2023
A recent 2024 State Budget proposal law (SBPL n. º 109/XV/2.ª) has been introduced, and it contains several significant changes, including the elimination of the non-habitual resident tax regime (NHR).

2023-10-25T09:43:22+00:00 Outubro 25th, 2023|Nexia internacional|

Tax Alert | Multinationals: New Transparency Requirements in 2024

31 August 2023
Starting from June 22, 2024, companies (whether they are companies, subsidiaries, and/or branches) that meet specific criteria are required to compile and publicly disclose a new financial information report.

2023-08-31T11:33:36+00:00 Agosto 31st, 2023|Nexia internacional|

Tax Alert | DAC7: New tax transparency criteria for platforms in non-EU countries

13 of April 2023
On April 13th, 2023, the European Commission adopted a new implementing regulation for certain provisions of the Amending Directive to the 2011 Directive on Administrative Cooperation (DAC7).

2023-04-20T14:49:26+00:00 Abril 20th, 2023|Nexia internacional|