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Portugal Tax Guide 2013 - PKF International(葡萄牙2013 - PKF国际税收指导)
Portugal
Tax Guide
2013
foreword
d
r
A country’s tax regime is always a key factor for any business considering moving o
w
e
into new markets. What is the corporate tax rate? Are there any incentives for r
o
F
overseas businesses? Are there double tax treaties in place? How will foreign source
income be taxed?
Since 1994, the PKF network of independent member firms, administered by PKF
International Limited, has produced the PKF Worldwide Tax Guide (WWTG) to provide
international businesses with the answers to these key tax questions. This handy
reference guide provides clients and professional practitioners with comprehensive
tax and business information for over 90 countries throughout the world.
As you will appreciate, the production of the WWTG is a huge team effort and I
would like to thank all tax experts within PFK member firms who gave up their time
to contribute the vital information on their country’s taxes that forms the heart of this
publication.
I hope that the combination of the WWTG and assistance from your local PKF
member firm will provide you with the advice you need to make the right decisions
for your international business.
Richard Sackin
Chairman, PKF International Tax Committee
Eisner Amper LLP
richard.sackin@
PKF Worldwide Tax Guide 2013
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