Anti-tax avoidance legislation in Portugal
Portuguese legislation provides for a series of anti-abuse rules (a general rule and various specific ones) that make ineffective in the eyes of the tax authorities, all business or legal acts formed or practised manifestly counter to legal norms and which result in elimination or reduction of the taxes that would otherwise be owed.
Next, we highlight some of the more relevant regulations:
Anti-tax Avoidance General Rule (GAAR)
learn moreCFC rules
learn moreTransfer pricing
learn moreTax Havens
learn moreVAT - Taxable amount
learn moreThin capitalization rules
learn moreExit Tax
learn moreInability to benefit from capital gains tax exemption
learn moreInability to reinvest capital gains
learn moreDerogation of banking secrecy
learn morePayments unduly justified
learn moreAutonomous Taxation/Vehicles
learn moreConfidential or undocumented expenses
learn moreEntertainment expenses
learn more