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|

Tax Alert | 2023 brings new invoicing obligations for Non-Resident Taxpayers

December 19, 2022
Following the legislative changes introduced by the Portuguese State Budget for 2022, the non-resident taxable entities, when subject to the rules established by the VAT Code, are obliged, as of January 1, 2023, to communicate their invoicing to the Tax and Customs Authority (AT).

2022-12-19T12:42:50+00:00 Dezembro 19th, 2022|Nexia internacional|

Tax Alert | Short-term capital gains taxation will increase in Portugal for 2023

August 16, 2022
The Portuguese Parliament approved, on May 27 2022, the State Budget for 2022, bringing some changes, applicable as from January 1 2023, in the taxation of capital gains from the sale of shares or other securities, such as participating units. In accordance with the rules currently in force (until December 31, 2022), the positive balance of any capital gains and losses from the sale of shares or other

2022-08-16T12:47:15+00:00 Agosto 16th, 2022|Nexia internacional|

Tax Alert | UAE introduces corporate tax for FY2023 onwards

February 16, 2022
At the end of January, the Ministry of Finance (MOF) of the United Arab Emirates (UAE) announced that will introduce a federal corporate tax from financial year 2023 onwards. As a federal tax, it will apply across all Emirates and so will be levied on any foreign-owned legal entities based in Abu Dhabi or Dubai undertaking business activities. Since July 2021 that MOF had confirmed

2022-02-16T15:56:11+00:00 Fevereiro 16th, 2022|Nexia internacional|

Tax Alert | Tax Treaty – Portugal and Sweden 

February 1, 2022
The Tax Treaty celebrated between Portugal and Sweden was revoked as of January 1st, 2022, based on Notice No. 2/2022, published today. The Swedish Parliament’s decision was encouraged by the existence of the Portuguese non-habitual resident tax regime, more precisely, the existence of a clearly more favourable regime applicable to Swedish retirees. Despite, recently, the Portuguese Government replaced the

2022-02-01T19:15:27+00:00 Fevereiro 1st, 2022|Nexia internacional|

Tax Alert | Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations – Updated version by OECD

January, 24 2022
Recently, the OECD released the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Take into consideration the globalization and the leading role of the multinational enterprises in the economy’ growth, there is a constant need to make sure that the economic activity undertaken is properly allocated to each jurisdiction and, subsequently, the profits are taxed

2022-01-24T14:24:23+00:00 Janeiro 24th, 2022|Nexia internacional|

Tax Alert | Guidance on the application of Advance Pricing Agreements

January 10, 2022
More than 10 years after the initial regulation of the procedures for the conclusion of Advance Pricing Agreements (APA), the Portuguese Government, on 26 November, carried out a review of this regulation through the publication of Ministerial Order no. 267/2021, including not only the changes historically introduced in article 138 of the Corporate Income Tax (CIT) Code, dedicated exclusively

2022-01-10T11:03:17+00:00 Janeiro 10th, 2022|Nexia internacional|

Tax Alert | Changes to the Portuguese Transfer Pricing Regime

January 7, 2022
Following the latest changes of the Portuguese Transfer Pricing Regime, recently introduced in the Corporate Income Tax (CIT) Code, further to the substantial improvements occurred over the last 20 years, resulting from the work developed by the Organisation for Economic Cooperation and Development (OECD), the Joint Forum on Transfer Pricing (TP) of the European Union (EU) and

2022-01-07T15:50:16+00:00 Janeiro 7th, 2022|Nexia internacional|

Nexia – Santos Carvalho & Associados | Together we remain leaders in Excellence

April 29, 2021 We are proud to inform you that, despite the last atypical year, Nexia – Santos Carvalho & Associados maintains, in 2020, the SME Excellence Status. This distinction is strongly corelated to the quality and resilience of our Clients and to our People, namely to their commitment and dedication, contributing every day to the professional success of our activity

2021-04-29T18:50:15+00:00 Abril 29th, 2021|Nexia internacional, Noticias|