Suo Tempore

tag:blogger.com,1999:blog-98887422009-06-27T23:44:47.741+01:00Suo TemporeAd Vocatus BlogMiguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.comBlogger722125tag:blogger.com,1999:blog-9888742.post-83666879568779419882009-06-27T23:35:00.002+01:002009-06-27T23:44:47.749+01:002009-06-27T23:44:47.749+01:00Severance payments made to management

A proposal for a new tax regime applicable to severance payments made to management and supervisory board members resident for tax purposes in Portugal has been submitted for approval of the Parliament. We highlight the following aspects of that proposal:• Payments made as a result of cessation of functions or termination of the labour contract before it expires will be fully subject to income

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-41833181817576037702009-04-16T13:51:00.000+01:002009-04-16T13:54:11.690+01:002009-04-16T13:54:11.690+01:00New guidelines for repo transactions and securities lending

The Austrian ministry of finance has recently issued new guidelines on the tax treatment of securities lending and repo transactions.Traditional tax treatmentAccording to the traditional Austrian tax administration practice, the sale of securities by a repo seller results in the transfer of economic ownership in the securities from the repo seller to the repo buyer, also where the parties have

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-19276639859175371852009-04-15T11:26:00.000+01:002009-04-15T11:29:49.939+01:002009-04-15T11:29:49.939+01:00Relatório de Combate à Fraude e Evasão Fiscais de 2008

O Programa do XVII Governo Constitucional elegeu, entre outros objectivos primordiais, em sede de consolidação orçamental e, de igual modo, no âmbito do fomento de uma maior transparência e justiça fiscais, o reforço da eficácia do combate à fraude e evasão fiscais.A importância socio-económica do combate à fraude e evasão fiscais manifesta-se pela afirmação clara do empenho demonstrado por parte

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-37535226871362268362009-04-12T11:31:00.001+01:002009-04-12T11:47:04.283+01:002009-04-12T11:47:04.283+01:00Retroactividade da Norma Fiscal

De harmonia com o critério adoptado pela Comissão Constitucional, o Tribunal Constitucional tem considerado que o legislador não poderá nunca impor "a retroactividade em termos que choquem a consciência jurídica e frustrem as expectativas fundadas dos contribuintes, cuja defesa constitui um dos princípios do Estado de direito social" (formulação do Parecer nº 25/81 da Comissão Constitucional,

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-12936108664385120052009-04-11T22:08:00.001+01:002009-04-11T22:14:24.199+01:002009-04-11T22:14:24.199+01:00Foundation for International Taxation

The Foundation for International Taxation (FIT) is a registered charitable trust in India established to promote the knowledge and understanding of international taxation. It was set up in January 2006 by Professor Roy Rohatgi along with a group of leading tax professionals in the country. As from 2006, the well–known annual International Taxation Conference Conference in Mumbai (Bombay), started

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-43442562398887069652009-04-10T22:49:00.005+01:002009-04-10T22:57:04.764+01:002009-04-10T22:57:04.764+01:00IRC - Juros e Royalties

IRC - Juros e Royalties (Artigo 80º, nº 4, alínea g), Artigo 89º-A, Artigo 90º-A, nºs 2 a 6) Foi publicada a Circular Nº 5/2009 de 1/04 com o objectivo de proceder à divulgação dos formulários ora aprovados destinados à redução da taxa de retenção na fonte de imposto e ao reembolso parcial de imposto retido na fonte, relativamente a pagamentos de juros e royalties efectuados entre sociedades

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-90938731269629603152009-04-04T22:35:00.000+01:002009-04-04T22:39:23.193+01:002009-04-04T22:39:23.193+01:00Following G20 OECD delivers on tax pledge

Following G20 OECD delivers on tax pledge02-Apr-2009Following the G20 meeting and communiqué, the OECD Secretariat has provided a detailed report on progress by financial centres around the world towards implementation of an internationally agreed standard on exchange of information for tax purposes.Following G20 OECD delivers on tax pledge02/04/2009 - Following the G20 meeting and communiqué,

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-64322578330283390202009-04-01T10:54:00.000+01:002009-04-01T10:55:31.221+01:002009-04-01T10:55:31.221+01:00Lei n.º 15/2009. D.R. n.º 64, Série I de 2009-04-01

Lei n.º 15/2009. D.R. n.º 64, Série I de 2009-04-01Assembleia da RepúblicaAprova o regime especial de exigibilidade do IVA dos serviços de transporte rodoviário nacional de mercadorias

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-10327427550577953222009-02-19T09:59:00.001Z2009-02-19T10:00:36.981Z2009-02-19T10:00:36.981ZConferência "Opções Estruturantes para o IRS"

CONFERÊNCIA DA ASSOCIAÇÃO FISCAL PORTUGUESASECÇÃO REGIONAL DO PORTOCaros Associados e Amigos,A Associação Fiscal Portuguesa tem a honra de os convidar para a conferência mensal da Secção Regional do Porto e que vai ter como Orador Convidado o Senhor Dr. Manuel Faustino, Vice-Presidente da nossa Associação, Técnico Consultor do Banco de Portugal e ex-Director de Serviços do IRS.O tema desta

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-34617169912959566402009-02-16T10:19:00.002Z2009-02-16T10:23:49.160Z2009-02-16T10:23:49.160Z"Lista negra" da OCDE: os maus da fita são só 3?

Quando, em 2000, arrancou com a publicação de uma lista identificando os paraísos fiscais mais perigosos para o sistema financeiro mundial, a OCDE apontou 35 casos. Nove anos depois, só lá estão três. O que justifica este emagrecimento? "A pressão política da administração Bush", responde António Carlos Santos, ex-secretário de Estado dos Assuntos Fiscais, que na altura acompanhou algumas

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-88018553301262286002009-01-20T19:45:00.001Z2009-01-20T19:57:16.626Z2009-01-20T19:57:16.626ZUK Taxation of Foreign Profits

On 9 December 2008, the Government published draft legislation on the taxation of foreign profits. This is the latest development in an ongoing consultation which formally started in June 2007 when HM Treasury and HMRC published a joint discussion document entitled the "Taxation of the foreign profits of companies".Click here for our client briefing note on the proposals outlined in this

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-48084464512389564302009-01-19T16:10:00.000Z2009-01-19T16:24:08.158Z2009-01-19T16:24:08.158ZOECD Reports on Portfolio Investments

The OECD has released two reports for consideration dealing with (i) the availability of Treaty benefits to collective investment vehicles (CIVs) and their investors and (ii) portfolio holdings more generally.The first report, on the “Granting of Treaty Benefits with respect to the Income of Collective Investment Vehicles”, includes a comprehensive set of recommendations with respect to the legal

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-67409211854554247282008-11-11T18:29:00.002Z2008-11-11T18:39:44.384Z2008-11-11T18:39:44.384ZACE - Agrupamentos Complementares de Empresas (IVA)

Os agrupamentos complementares de empresas (ACE's) são entes dotados de personalidade jurídica, distinta da dos seus membros, que não prosseguem, em regra, fins lucrativos, e que, através da prestação de serviços àqueles, visam criar condições ou realizar tarefas directamente relacionadas com a actividade dos seus membros, em ordem a proporcionar-lhes maior produtividade, eficiência ou outras

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-71410718144342571952008-11-06T18:00:00.000Z2008-11-06T18:03:47.726Z2008-11-06T18:03:47.726ZTax Policy Decisions Ahead: President-Elect Obama's Call for Change

On November 4, the nation voted to hand over to President-elect Barack Obama, and a strengthened Democratic Congress, the responsibility for shaping the nation's tax and spending policies. Over the course of the campaign, President-elect Obama proposed tax policies that would provide tax relief to low- and middle-income individual taxpayers and restore the higher Clinton-era tax rates for

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-28408422844721202312008-08-23T20:25:00.002+01:002008-08-23T21:32:37.630+01:002008-08-23T21:32:37.630+01:00Mexico: SAT Has New Powers to Disregard “Simulated” Transactions

New rules that entered into effect on 1 January 2008 allow the Mexican tax administration (SAT) to disregard certain transactions and assess tax on what the SAT determines to be the “real” transaction, so that such transactions result in the “appropriate” tax effect. According to article 213 of the Mexican Income Tax Law (MITL), the tax authorities may conclude that a particular transaction has

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-62081603255111462832008-08-05T22:09:00.002+01:002008-08-05T22:16:50.378+01:002008-08-05T22:16:50.378+01:00OECD says transfer pricing guidelines should be applied to permanent establishments

The OECD's transfer pricing guidelines for application to separate but associated enterprises should apply in the attribution of profits to permanent establishments (PEs), said a report by the organisation.The report, approved by the OECD Council on July 17, said the profits of a PE should be determined by applying by analogy the OECD's transfer pricing guidelines' arm's-length principle,

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-54315504160659283372008-08-05T22:00:00.001+01:002008-08-05T22:09:24.090+01:002008-08-05T22:09:24.090+01:00Ac. 57/95 do Tribunal Constitucional

Processo: n.º 405/88. Requerentes: Um Grupo de Deputados e o Provedor de Justiça. Relator: Conselheiro Alves Correia. Acordam, em plenário, no Tribunal Constitucional: I — Relatório 1 — Um grupo de deputados do Partido Comunista Português requereu ao Tribunal Constitucional, ao abrigo do n.º 1 do artigo 281.º da Constituição (versão decorrente da Lei Constitucional n.º 1/82) e do artigo 51.º, n.º

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-60194074084383232632008-08-05T21:55:00.001+01:002008-08-05T22:00:12.507+01:002008-08-05T22:00:12.507+01:00Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

1. O papel das empresas multinacionais no comércio mundial sofreu ao longo dos últimos vinte anos um desenvolvimento espectacular, que tem a ver, em parte, com a integração cada vez mais estreita das economias nacionais e com o progresso tecnológico, designadamente no domínio das comunicações. O crescimento das empresas multinacionais coloca problemas cada vez mais complexos às Administrações

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-5020112606534727482008-08-04T21:33:00.001+01:002008-08-05T22:18:00.557+01:002008-08-05T22:18:00.557+01:00VDA - Flash Fiscal

Flash Fiscal - IVA não aceite como custo: Reembolso do IVA ao abrigo da Oitava DirectivaJulho 2008

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-25653962681116772008-08-04T21:26:00.001+01:002008-08-04T21:32:46.390+01:002008-08-04T21:32:46.390+01:00Global VAT/GST Newsletter - Baker McKenzie

This newsletter provides a quick update into important developments primarily in the field of Global VAT/GST.

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-91653490533760119612008-08-04T21:24:00.002+01:002008-08-05T22:19:30.726+01:002008-08-05T22:19:30.726+01:00Guia de Boas Práticas Fiscais para o Sector da Restauração

O Guia agora disponibilizado resulta da colaboração entre a DGCI e a ARESP e procura destacar os aspectos fiscais mais marcantes na vida de um contribuinte do sector da restauração, constituindo assim, um contributo para um melhor e mais completo esclarecimento dos contribuintes.

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-57899166186960448912008-08-03T23:07:00.002+01:002008-08-05T22:20:22.528+01:002008-08-05T22:20:22.528+01:00EU Direct Tax Newsalerts

The EU direct tax newsalerts are issued on an ad hoc basis to provide our clients and other interested parties with the very latest news on the most important ECJ decisions and national developments in Europe in the field of direct taxation. Each newsalert contains a short background to a particular case and an analysis prepared by members of PricewaterhouseCoopers' EU direct tax group (EUDTG).

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-51730272191091474832008-08-02T23:49:00.001+01:002008-08-02T23:52:32.449+01:002008-08-02T23:52:32.449+01:00IDEFF - Seminário sobre Direito Fiscal Comunitário

O IDEFF organiza, no próximo dia 12 de Setembro, das 18:00 às 20:00, um Seminário dedicado ao tema “Os conceitos de acesso ao mercado (restrição) vs participação no mercado (discriminação)” pelo Doutor Julian Ghosh (Oxford University).O seminário insere-se no programa de desenvolvimento de estudos e investigação na área do Direito Fiscal Internacional e Comunitário (Ana Paula Dourado/José Almeida

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-59892566620153461352008-08-02T23:46:00.001+01:002008-08-02T23:49:03.430+01:002008-08-02T23:49:03.430+01:00A UK Tax Round-up for the period ending 1 August 2008

Changes to corporation tax rules on late payments of interest between connected partiesHMRC have published a consultation document1 and a Revenue & Customs Brief2 proposing changes to the corporation tax rules on late payment of interest between connected parties. This has come about as a result of challenges to these rules under EU Law. The Brief announces immediate and significant changes to

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0tag:blogger.com,1999:blog-9888742.post-52804570196877339242008-08-02T23:31:00.003+01:002008-08-02T23:46:05.396+01:002008-08-02T23:46:05.396+01:00Restituição do IVA - 8ª Directiva

Tendo sido suscitadas dúvidas sobre o enquadramento fiscal, em sede de IRC, do IVA suportado em resultado de não ser exercido o direito à sua restituição, conferido pela 8ª Directiva do Conselho (79/1072/CEE), de 6 de Dezembro, esclarece-se o seguinte:1. Ao abrigo da 8ª Directiva do Conselho os sujeitos passivos de IVA estabelecidos em território português têm direito ao reembolso do IVA

Miguel Primazhttp://www.blogger.com/profile/04570729274913799289miguelprimaz@gmail.com0