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Member Articles


Nebraska Enacts PTET Law - Reduces Income Tax Rates

On May 31, 2023, Governor Jim Pillen signed LB754 into law. LB754 adds a retroactive to 2018 pass-through entity tax, or PTET, law. Among other changes, LB754 is also scheduled to gradually reduce Nebraska’s top indivi ...

CIT - RFAI - Creation and Maintenance of Jobs

Circular Letter no. 20259, of 28 June 2023, discloses the understanding adopted by Orders 2019-08-22 and 2023-06-25 of the Subdirector-General of the IR Management Area, since several interpretative questions have been r ...

Bank of Portugal Phishing Banking Clients

Bank of Portugal has issued the Circular Letter no. CC/2023/00000025 on 21 June 2023, providing a set of recommendations aimed at minimising the impacts associated with phishing events on customers. The Circular Letter i ...

IRS/IRC - Use of Own Car at Employer's Service - Parking and Tolls

Tax Circular No. 20257, of 21 June 2023, clarified the doubts regarding the understanding of the Tax Authority on the tax treatment, in terms of IRS and IRC, of expenses incurred by the employee with parking and tolls fo ...

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