in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS); (ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC); and (iii) the local surtax on corporate income tax (Derrama); (hereinafter referred to as “Portuguese tax”).
Appears in 4 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC); and
(iii) the local surtax surtaxes on corporate income tax (DerramaDerramas); (hereinafter referred to as “Portuguese tax”).
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – Singulars - IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – - IRC); and
(iii) the local surtax on corporate income tax (Derrama); (hereinafter referred to as “"Portuguese tax”").
Appears in 1 contract
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – IRC); and
(iii) the local surtax surtaxes on corporate income tax (Derramaderramas); (hereinafter referred to as “Portuguese tax”).
Appears in 1 contract
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas Coletivas – IRC); and
(iii) the local surtax surtaxes on corporate income tax (Derramaderramas); , (hereinafter referred to as “"Portuguese tax”").
Appears in 1 contract
in Portugal. (i) the personal income tax (Imposto sobre o Rendimento das Pessoas Singulares – - IRS);
(ii) the corporate income tax (Imposto sobre o Rendimento das Pessoas Colectivas – - IRC); and
(iii) the local surtax on corporate income tax (Derrama); (hereinafter referred to as “Portuguese tax”).
Appears in 1 contract
in Portugal. (i1) the personal Personal income tax (Imposto imposto sobre o Rendimento rendimento das Pessoas Singulares – pessoas singulares -- IRS);
(ii2) the corporate Corporate income tax (Imposto imposto sobre o Rendimento rendimento das Pessoas Colectivas – pessoas colectivas -- IRC); and;
(iii3) the local Local surtax on corporate income tax (Derramaderrama); (hereinafter referred to as “Portuguese tax”).
Appears in 1 contract
Samples: Income Tax Convention
