Portugal

Global Forum on Transparency and Exchange of Information for Tax Purposes: Portugal 2022 (Second Round) - Peer Review Report on the Exchange of Information on Request

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

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.

Portugal deposits its instrument of ratification for the Multilateral BEPS Convention

On 28 February, Portugal deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (BEPS) with the OECD’s Secretary-General, therewith underlining its strong commitment to prevent the abuse of tax treaties and BEPS by multinational enterprises. For Portugal, the MLI enters into force on 1 June 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.

Environmental taxes: Key findings for Portugal

This country note provides an environmental tax and carbon pricing profile for Portugal. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.