DTA between Portugal and Uruguay enters into force

Portugal has approved a temporary reduction in the minimum unit tax rates applied to petroleum and energy products under ISP (Imposto sobre os Produtos Petrolíferos e Energéticos), in response to rising energy costs linked to the Middle East

Portugal’s Supreme Administrative Court has ruled that foreign-source income is generally liable for municipal surcharge unless it can be attributed to a foreign permanent establishment. The judgment, issued on 25 February 2026, followed a case

According to an OECD update, Montenegro, Oman, Panama, Peru, Rwanda, and Uruguay signed the Multilateral Competent Authority Agreement on Automatic Exchange of Information under the Crypto-Asset Reporting Framework (CARF MCAA) and the Addendum to

Portugal’s Tax and Customs Authority has issued Circular Letter No. 20288/2026 on 2 February 2026, outlining municipal surcharge (derrama municipal) rates applicable to corporate taxable profits for the 2025 fiscal year. The circular specifies

The Uruguayan tax authority (DGI) has launched a new website to provide guidance for compliance with the Qualified Domestic Minimum Top-Up Tax (QDMTT), known in Spanish as the Impuesto Mínimo Complementario Doméstico (IMCD). This announcement

Uruguay issued Decree No. 353/25 on 15 January 2026, revising and consolidating existing incentive regimes for housing and construction projects. The decree updates provisions previously set out in Decree No. 329/016 of 2016 for housing and