Portugal has published Ordinance No. 352/2024/1 23 December 2024, which regulates the tax incentive for scientific research and innovation (IFICI) included in the 2024 Budget Law. The Ordinance entered into force on 24 December 2024. The

Oman published Royal Decree No. 70/2024 in the Official Gazette on 5 January 2025, introducing the Supplementary Tax Law. Earlier, The Oman Tax Authority has confirmed that a Royal Decree has been issued which implements a domestic minimum top-up

Oman issued Royal Decree No. 70/2024 in the Official Gazette on 5 January 2025 introducing Domestic Minimum Top-up Tax and Income Inclusion Rule (IIR). Earlier, the Oman Tax Authority confirmed that a Royal Decree issued which implements a

Portugal’s Official Gazette published Law No. 45-A/2023 on 31 December 2024, which approves the Budget for 2025. Effective from 1 January 2025, the standard corporate tax rate decreased from 21% to 20%, and reduced the rate for SMEs on the first

The Oman Tax Authority has confirmed that a Royal Decree has been issued which implements a domestic minimum top-up tax, with  a minimum effective tax rate of 15%, for multinational enterprise (MNE) groups in Oman, provided that these groups

Portugal has announced the postponement of mandatory submission of the Standard Audit File for Tax (SAF-T), which was initially scheduled for 2026. The new deadline has been pushed to 2027 following the approval of the state budget, allowing