The Swiss government endorsed a Protocol to the nation’s double taxation agreement (DTA) with Portugal on November 7, 2012, and forwarded the agreement to the nation’s parliament for its approval.
Related Posts
On 10 April 2024, the Portuguese Government approved a government program incorporating several measures related to corporate and individual income taxes. The program covers the following topics: Corporate Tax Rate Reduction: A planned
Read More On 14 March 2024, the Secretary of State for Fiscal Affairs in Portugal issued Order No. 176/2024-XXIII, this extends the deadline for submitting the corporate tax return (CIT) and making the final payment for the tax period of 2023 until 15 July
Read More
On February 23, 2024, the Swiss Federal Tax Authorities (SFTA) published the Q&A guidance regarding the application of transfer pricing regulations in Switzerland. This guidance clarifies the application of the arm's-length principle and the
Read More On 11 January 2024, the Central Administrative Court of the Southern Region in Portugal made a decision regarding the deductibility of payments made to jurisdictions with low tax rates. The case involved a major company providing aircraft
Read More
On 31 January 2024, the Swiss Federal Tax Administration released two circulars concerning the safe harbor interest rate limits for shareholders and related party financing for 2024. The rates vary based on whether the financing is in Swiss francs
Read More On 23 January 2024, the Swiss Federal Tax Administration published the updated Transfer Pricing Guide. The main provisions of the guide include: An overview of the arm's length principle and the consequences of non-compliance under Swiss law.
Read More
