Insights

Double Taxation - Convention between Portugal and Japan

28/08/2013
The Notice 88/2013, of August 16, announce that the internal formalities for the approval of the Convention between the Portuguese Republic and Japan for the Avoidance of Double...

Tax regime of Sport companies

28/08/2013
The specific tax regime of Sport companies was amended by the Law number 56/2013, of August 14. We highlight the new rules regarding tax deductible costs:  - The amounts given ...

Amendments to the data structure of SAF -T file

26/08/2013
The Decree Ruling number 247/2013, of August 21, amends the data structure of SAF-T (PT) file.  The amendments now approved result from the need to adapt the data structure of ...

Interest and Royalties

26/08/2013
The transposition of the Directive no. 2003/49/CE, of June 3, related to a common system of taxation applicable to interest and royalty payments made between associated companies...

Cape Verde - Use of electronic means on judicial procedures

23/08/2013
The Law nº 33/VIII/2013, of July 16, approve the legal framework of the use of electronic means on judicial procedures in Cape Verde. The Law also approves the legal framework ...

Angola - Bank

19/08/2013
In July, last month, the National Bank of Angola issued two notices regarding the constitution and transformation of banks. The Notice nº 9/13 published on July 8, 2013,...

Mozambique - Insolvency and corporate recovery

16/08/2013
Decree Law nº 1/2013 of July 4 approves the legal framework of insolvency and corporate recovery. The new legal framework aims to adequate the legal figure of bankruptcy and ...

Changes to the VAT Code

09/08/2013
The first change to the State Budget of 2013 introduced changes in the VAT Code regarding the new invoicing rules.  The changes introduced by Law number 51/2013, of July 24, are ...

Packing management system

07/08/2013
Regarding packing management system, the Commission Directive 2013/2/EU, of 7 February 2013, which clarifies the definition of packaging has been transposed to the national law...
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