• Switzerland - Portugal
    Provisions of Amending Protocol Come Into Effect

    21-01-2014

    The provisions of the amending protocol to the Income Tax Treaty between Switzerland and Portugal came into effect on 1 January 2014.

    As per the amending protocol the following changes will take effect:

    1. Dividends
      • 0% if the beneficial owner is a company which holds a stake of at least 25% for a minimum period of 2 years in the capital of the company paying the dividends.
      • 15% in all other cases.
    2. Interest and royalties paid between associated enterprises (stakes of 25% held for at least 2 years) will benefit from a 0% withholding tax rate from 1 July 2013.
    Back to News
    Related Topics:

Maastricht University - 5th Global Tax Policy Conference: Tax Policy after BEPS, what can be expected? On 6 September 2019 at the Royal Museums of Arts and History in Brussels, Prof. Dr Hans van den Hurk, chairman of the Annual Global Tax Policy Conference of the Maastricht Centre for Taxation (Maastricht University) with his esteem speakers are addressing the above question.

Read more
Follow Us
Specialist writers View All
Copyright © 2012 - 2019 Offtax Ltd. All rights reserved. Compare Countries News & Articles About Join Us Directory Contact Us