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Portugal
Corporate - Branch income
Last reviewed - 06 July 2023The profits of a Portuguese branch are taxed on the same basis as corporate profits.
The taxable profit of a PE in Portugal of a non-resident entity also includes:
- Income derived from the sale of goods and services made by the head office to natural or legal persons that are resident for tax purposes in Portugal, provided that such goods and services are identical or similar to those sold through the PE.
- All other income obtained in the Portuguese territory derived from activities that are identical or similar to those carried out through the PE.
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