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Member Articles


CIT: Model 22

The application for submitting the IRC Model 22 declaration (form in force in 2023) is now available on the Finance Ministry´s website (click to see). ...

Restrictive Measures Against Russia - No Re-export Clause

A notice to economic operators was published by the Tax Authority on 19 March 2024. From 20 March, economic operators exporting goods or technology listed in Annexes XI, XX and XXXV, high-priority common articles listed ...

Definition of Unit Costs Under Programmes and Active Measures of Employment

Order no. 2972/2024 was published, defining the unit costs and respective calculation formula for the following measures: Employment-Insertion Contract, Employment-Insertion Contract + and ATIVAR.PT Internships, as well ...

Extension of the Deadline for Submission of the Model 22 Declaration - CIT

Order no. 176/2024-XXIII, of 14 March 2024, of the Secretary of State for Tax Affairs, extends until July 15, 2024 the deadline for filing the corporate income tax form (“Modelo 22”) for the 2023 tax year, and for pa ...

China Issues New Regulation Easing Cross-Border Data Transfers

On 22 March 2024, the Cyberspace Administration of China (“CAC”) issued the long-awaited Provisions on Facilitating and Regulating Cross-Border Data Transfer (“Regulation”), effective as of the same date. The CAC ...

Instant Messaging in the Workplace: Factors to Be Aware Of

Workplaces have changed beyond recognition in the four years since the first COVID-19 lockdowns. This anniversary represents an opportunity to look back at how workplaces have changed in that period, from the increased u ...

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