Portugal

Fiches pays en matière de prix de transfert

Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.

Making tax dispute resolution more effective: New peer review assessments for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal

Despite the significant disruption caused by the COVID-19 pandemic and the necessity to hold all meetings virtually, work has continued with the release today of the stage 2 peer review monitoring reports for Australia, Ireland, Israel, Japan, Malta, Mexico, New Zealand and Portugal.

Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2) - Inclusive Framework on BEPS: Action 14

Revenue Statistics: Key findings for Portugal

The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Portugal did not change between 2018 and 2019, remaining at 34.8%. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

Le Portugal dépose son instrument de ratification de la Convention Multilatérale BEPS

Le Portugal a déposé son instrument de ratification de la Convention multilatérale pour la mise en œuvre des mesures relatives aux conventions fiscales pour prévenir l'érosion de la base d'imposition et le transfert de bénéfices, soulignant ainsi son ferme engagement à prévenir l'utilisation abusive des conventions fiscales et le BEPS par les entreprises multinationales. La Convention entrera en vigueur le 1er juin 2020.

Taxing Energy Use: Key findings for Portugal

This country note explains how Portugal taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

OECD releases fourth round of BEPS Action 14 peer review reports on improving tax dispute resolution mechanisms

The work on BEPS Action 14 continues with today’s publication of the fourth round of stage 1 peer review reports. Each report assesses a country’s efforts to implement the Action 14 minimum standard as agreed to under the OECD/G20 BEPS Project.

Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 1) - Inclusive Framework on BEPS: Action 14

Taxation Household Savings: Key findings for Portugal

This note presents marginal effective tax rates (METRs) that summarise the tax system’s impact on the incentives to make an additional investment in a particular type of savings. By comparing METRs on different types of household savings, we can gain insights into which assets or savings types receive the most favourable treatment from the tax system

Tax and Skills: Key findings for all countries

These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.