The Budget Bill for 2011 was enacted on 30 December 2010 as Law 55-A/2010. Details of the Budget regarding corporate taxation, which unless otherwise indicated will apply from 1 January 2011, are summarized below.
| - | Dividends distributed by resident companies to EU and EEA parent companies are no longer exempt from withholding tax in Portugal in situations where the participation held is below 10%, even if the … |