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International Aspects Of The New Portuguese Corporate Income Tax Regime: Enhancing Tax Competition in The European Market

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  5. International Aspects Of The New Portuguese Corporate Income Tax Regime: Enhancing Tax Competition in The European Market

Authors: José Calejo Guerra, José Mégre Pires
Year: 2014
Publication: European Taxation

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Summary

The paper analyzes the corporate income tax reform enacted in Portugal in 2014 with a particular focus on its international tax aspects affecting cross-border operations

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