Corporate Income Tax

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Corporate Income Tax: General Perspective

To develop a commercial activity in Portugal it is important to know the basics of corporation tax in Portugal, which Sérgio Varela Alves details, presenting the general perspective of CIT in Portugal.

Portuguese corporate income tax applies in general to companies but may also be applied to non-legal entities whose effective headquarters or place of direction is in Portugal, as well to other entities that simply obtain income in Portuguese territory…

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