Regulamentação dos benefícios fiscais contratuais
| Autor | Franco Caiado Guerreiro & Associados |
| Páginas | 1-1 |
No âmbito da política económica de incentivo à criação e desenvolvimento de Pólos de Competitividade e Tecnologia seleccionados, o Governo aprovou um Decreto-Lei que procede à regulamentação dos benefícios fiscais contratuais condicionados e temporários. Este regime fiscal contratual é aplicável a projectos de investimento directo levados a cabo por empresas portuguesas no estrangeiro e os benefícios fiscais a ele associados consistem num crédito de imposto concedido contratualmente por um período de vigência até cinco anos a contar da conclusão do...
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