STS

24 October 2023

SMART WORKING AND THE RISKS OF CONFIGURING A PERMANENT ESTABLISHMENT

The progressive rise of digitalization in businesses has led to an increased utilization of smart working for the performance of work by employees and/or collaborators. Therefore, […]
10 October 2023

CRYPTO ASSET REVALUATION: FEASIBILITY TEST AND EXTENDED DEADLINE TO NOVEMBER 15, 2023

Law No. 197/2022, in effect since January 1, 2023, dedicated 22 sections, in Article 1, to the regulation, revaluation, and regularization of crypto assets. For the […]
25 September 2023

DEADLINE FOR CRYPTO ASSETS: THE REVENUE AGENCY SETS THE RULES

The decree of August 7, 2023, issued by the Revenue Agency, has enacted the implementing provisions for the regularization of crypto-assets and their related incomes. Taxpayers […]
31 August 2023

CROSS-BORDER REAL ESTATE CAPITAL GAINS: TAX IMPACT AND RESPONSES FROM THE REVENUE AGENCY

Cross-border real estate capital gains are generally subject to the provisions outlined in Article 13, Paragraph 1 of the international conventions for the avoidance of double […]