Portugal has published Order No. 8363/2020 in the Official Gazette, which approves revised model forms for the purpose of applying the income tax treaties Portugal has entered into. The forms replace those approved in 2008 and include:
- Form 21-RFI (Mod. 21-RFI): Request for total or partial exemption from withholding of Portuguese tax at source;
- Form 22-RFI (Mod. 22-RFI): Request for refund of Portuguese tax on dividends from shares and interest on debt securities;
- Form 23-RFI (Mod. 23-RFI…