Tax on companies and European fiscal integration: The Portuguese corporation tax

Vasco Branco Guimarães

Abstract


The paper aims to review and update readers on the existing tax regime of corporate entities in Portugal by giving an expanation on the structure of the tax and it ´s main features. It also situates the tax regime within the European trends and existing issues of integration.

Keywords


corporate tax; Portugal;

References


MARTINS, Helena, O Imposto sobre o Rendimento das Pessoas Colectivas, in, Lições de Fiscalidade, Vol I., Princípios Gerais e Fiscalidade Interna, CATARINO, João Ricardo, GUIMARÃES, Vasco Branco, (coord.), Almedina, Coimbra, 2018.




DOI: 10.6092/issn.2036-3583/9704

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