Tax on companies and European fiscal integration: The Portuguese corporation tax

• Vasco Branco Guimaraes ^[1]
  1. [1] Universidad de Castilla-La Mancha

     Universidad de Castilla-La Mancha

     Ciudad Real, España

     
• Localización: Studi Tributari Europei, ISSN-e 2036-3583, Nº. 8, 2018 (Ejemplar dedicado a: Corporate icome tax: towards an European taxation)
• Idioma: inglés
• Enlaces
  • Texto completo
• Resumen

  • The paper aims to review and update readers on the existing tax regime of corporate entities in Portugal by giving an expanation on the structure of the tax and it ́s main features. It also situates the tax regime within the European trends and existing issues of integration.