Newsletter #1 - 11/16/2023 Tax regime to encourage company capitalization (ICE) Binding information - DLRR and RFAI
Read MoreWe apply the highest professional standards, rigor and competence in our audit services. We provide comprehensive financial audit services to ensure that your company's financial statements are free from material misstatements and comply with applicable accounting standards. We issue recommendations to improve your company's internal control environment.
These are services that only Chartered Accountants (ROC) can provide under the International Standards for Assurance Assurance Work. These services can be related to prospective financial information, compilation of proforma financial information or the assessment of certain specific underlying matter (for example, contractual validation, subsidy validation, among others).
We advise at all stages of the life cycle associated with a transaction, whether supporting the buyer or the seller. We help our clients establish a fair transaction price and monitor the corporate and tax structure resulting from the transaction.
Our services cover all matters related to taxation, namely: (1) Personalized follow-up, through the interpretation of tax law and analysis of tax implications. (2) Analysis of the tax treatment of various financial products. (3) Advice and assistance to Companies in the definition and implementation of transfer pricing policies. (4) Support in ongoing tax proceedings. (5) Preparation or review of tax returns for companies and individuals.
We advise companies on reviewing and optimizing their cost structure. We provide advisory services for operational and/or financial restructuring processes, both from the perspective of recovering business performance and from the perspective of sustained value creation.
We provide support services to companies, most of which are small and medium-sized and have family origins. We accompany the life of companies and contribute to the Management decision-making process, in financial matters, but also in the preparation of feasibility studies, business plans and strategic plans. We work with founding members of business families on matters such as family protocol, family remuneration and succession.
Our commitment is to make our skills, experience and accumulated knowledge available to you and to provide high quality professional services that meet your exclusive needs. Faced with a concrete challenge, we will look for innovative and sustainable solutions.
PARTNER (NON EQUITY)
Founding partner responsible for the Consulting area marques.pereira@marquespereira.pt (+351) 926 276 499
PARTNER
Founding partner and Statutory Auditor no. 1370 (CMVM Registration no. 20160980) edgar.torrao@marquespereira.pt (+351) 917 584 068
PARTNER
Partner and Statutory Auditor No. 2186 (CMVM Registration No. 20250009) belarmino.almeida@marquespereira.pt (+351) 966 640 833
Newsletter #1 - 11/16/2023 Tax regime to encourage company capitalization (ICE) Binding information - DLRR and RFAI
Read MoreNewsletter #2 - 12/06/2023 Minimum monthly wage Binding information - Regime to support agricultural prodution charges Tax Benefits - RFAI and Programa Avançar Measures to prevent tax evasion
Read MoreNewsletter #3 - 01/06/2024 Inventory Counts | Invoices in PDF and SAFT | Write-off of Tangible Fixed Assets | Health insurance (IRC)
Read MoreNewsletter #4 - 31/01/2024 Fiscal Transparency| Change of useful live of assets| IRC Measures (OE 2024)|
Read MoreNewsletter #5 - 03/18/2024 Fiscal Neutrality | IRC taxation of sports clubs | IMI - Change in the destination of properties | IMT and IS exemption in Mergers and Spin-offs | 2023 Municipal Surcharge Rates | Donation of shares | IFRS 16
Read MoreNewsletter #6 - 15/05/2024 Doubtful debts and uncollectible credits (Article 78) Return of Special Payments on Account (PEC) VAT - Amendment of amount 2.37 of list I
Read MoreNewsletter #7 - 16/07/2024 Bad debts not covered by article 41 - Tax consequences of their derecognition; ICE - Eligibility of the special reserve relating to the DLRR for ICE purposes; Property Tax (IMT) and Stamp Duty (IS) - Exchange of present goods for future goods; IMT - Exchange
Read MoreNewsletter #8 - 27/09/2024 Change in the functionality of "green receipts" IRS - Changes to withholding tax tables Balance Sheet Bonuses - IRS exemption in 2024 Waiver of VAT exemption on internal transactions Accounting treatment of non-refundable subsidies in the context of the PRR - NCRF 22
Read MoreNewsletter #9 - 30/10/2024 Treatment of Rental Deposit VAT - Treatment of vouchers Key Corporate Income Tax (IRC) Measures in the 2025 State Budget Proposal
Read MoreNewsletter #10 - 11/26/2024 Arbitration and tax benefits in restructuring; RETGS; VAT deduction via PDF invoices; Sale of shares in Cape Verde; Exchanges of shares; Splits-mergers; Tax transparency in single-member companies; and, IMT/IS exemptions
Read MoreNewsletter #11 - 01/27/2025 1- Exchange of shares; 2- Reinvestment of real estate capital gains in financial products; 3- Simple spin-off operation; 4- Merger by incorporation operation; 5- Spin-off-merger operation; 6- OCC analysis of the 2025 State Budget measures; and 7- Agenda for Tax Simplification - 2025.
Read MoreNewsletter #12 - 05/05/2025 1- Corrections to the transfer value of real estate for IRC purposes: effective price vs VPT; 2- VAT: Reversal of the taxable person in works with assembly; 3- Split and exemption from IMT/IS: only with autonomous line of business; 4- Credit notes and VAT: individual proof of knowledge required.
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