Orbitax
Decree-Law 25/06 of 8 February 2006 amends the new tax regime for debt securities, as approved by Decree-Law 193/05. The amendment, which applies as of 1 January 2006, provides that the exemptions are available only if the non-resident:
| - | does not act through a PE located in Portugal; | |
| - | is not held, directly or indirectly, for more than 20% by a resident entity; or | …
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