• Home
  • About
  • Content categories
  • Masterlist

DSG – in the pipeline

~ Dennis' latest work assembled here

DSG – in the pipeline

Tag Archives: taxation

Tax dispute resolution to follow EU directive

08 Monday Jul 2019

Posted by Ursula in Posts

≈ Comments Off on Tax dispute resolution to follow EU directive

Tags

agreement, arbitration, bilateral, commission, directive, dispute, double, eu, guideline, settle, tax, taxation

Settling cross-border tax conflicts within the European Union will follow new guidelines that entered into legislation as of 01 July as announced by the EU Commission. According to a recent  directive, taxpayers confronted with double tax disagreements within the EU that arise from differing interpretations of bilateral tax treaties can initiate a joint agreement procedure, leading countries to either settle the issues or accept a arbitration made by an independent advisory committee. The criteria applies to income or capital earned on or after 01 January 2018.

NHR and taxation of foreign income

13 Wednesday Mar 2019

Posted by Ursula in Posts

≈ Comments Off on NHR and taxation of foreign income

Tags

category, exemption, foreign, irs, nhr, non habitual, portugal, taxation

The guidelines of the Doctrine Declaration (“Ficha Doutrinária”) dated 04 December 2017 clarify tax liabilities based on nº 5 of article 81º of the IRS Code. Assessment of income from foreign sources classified under categories E (capital), F (long-term rent) and G (capital gains) earned by taxable persons considered to be Non-Habitual Residents follows the exemption method where the source country has the power to tax this income under the applicable Double Taxation Agreement. This rule infers that the tax exclusion does not hold for jurisdictions without such an agreement in place. Tax-exempt income must still be reported annually in Portugal to determine the final tax rate to be applied to total aggregate income subject to assessment.

Tax burden in Portugal up in 2017

07 Friday Dec 2018

Posted by Ursula in Posts

≈ Comments Off on Tax burden in Portugal up in 2017

Tags

2017, europe, france, ireland, portugal, tax, taxation, up

Despite an increase of three tenths, Portuguese taxation remained below the European average last year. In Portugal, the weight of taxes reached 40.2% of GDP and in the Euro Zone, 41.4%. France had the heaviest load (48.4%) and Ireland the lightest (23.5%).

Portugal and Angola sign Double Taxation Agreement

26 Wednesday Sep 2018

Posted by Ursula in Posts

≈ Leave a comment

Tags

agreement, angola, portugal, taxation

The two countries finally do away with double assessment of income. The act fulfils a long requested measure, signalling a normalisation of the strained relations between the two governments.

eBook 32 – Trust, Foundations and Fiduciary Structures

15 Thursday Sep 2016

Posted by Ursula in Posts

≈ Leave a comment

Tags

fiduciary, foundation, taxation, trust

Portuguese legislators have changed the taxation on Trusts, have a read here:

e32-trusts-a5-tablet-colour-cover-acorn-1st

Subscribe

  • Entries (RSS)
  • Comments (RSS)

Archives

  • September 2021
  • June 2021
  • May 2021
  • April 2021
  • February 2021
  • January 2021
  • December 2020
  • November 2020
  • October 2020
  • September 2020
  • August 2020
  • July 2020
  • June 2020
  • May 2020
  • April 2020
  • January 2020
  • December 2019
  • November 2019
  • October 2019
  • September 2019
  • August 2019
  • July 2019
  • June 2019
  • May 2019
  • April 2019
  • March 2019
  • February 2019
  • January 2019
  • December 2018
  • November 2018
  • October 2018
  • September 2018
  • August 2018
  • July 2018
  • June 2018
  • May 2018
  • April 2018
  • March 2018
  • February 2018
  • January 2018
  • December 2017
  • November 2017
  • October 2017
  • September 2017
  • August 2017
  • July 2017
  • June 2017
  • May 2017
  • April 2017
  • March 2017
  • February 2017
  • January 2017
  • December 2016
  • November 2016
  • September 2016
  • August 2016
  • July 2016

Categories

  • Article
  • Articles
  • Briefs
  • Brochure
  • Posts
  • Shorts
  • Uncategorized

Meta

  • Register
  • Log in

Blog at WordPress.com.

  • Follow Following
    • DSG - in the pipeline
    • Join 74 other followers
    • Already have a WordPress.com account? Log in now.
    • DSG - in the pipeline
    • Customize
    • Follow Following
    • Sign up
    • Log in
    • Report this content
    • View site in Reader
    • Manage subscriptions
    • Collapse this bar