9-juin-2022
Français
Les fiches par pays sur les législations et pratiques en matière de prix de transfert de pays membres de l'OCDE et non membres.
15-April-2021
English
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.
15-April-2021
English
2-mars-2020
Français
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.
15-October-2019
English, PDF, 1,131kb
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.
30-August-2018
English
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.
30-August-2018
English
12-April-2018
English, PDF, 232kb
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
28-March-2017
English
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.
30-November-2016
English
These country specifc documents provide figures on VAT/GST rates and VAT revenue ratios for OECD member countries from the latest OECD Consumption Tax Trends publication.