I. EDITORIAL – NEW RULES AGAINST TAX AVOIDANCE The month of may was marked, in legislative level, by the publication of different relevant laws, mainly in tax law, deserving special mention the Law no. 32/2019 of May 3 and Ordinance nº 144/2019 of May 15. The Law no. 32/2019 of May 3, transposing the Council Directive (EU) 2016/1164 of 16 July 2016, and in order to reinforce the fight against tax avoidance practices, has enlarged the scope of the application of the General Anti-abuse Rule and corresponding tax procedure and amends, also, the articles 46, 54-A, 66, 67, 83 and 84 of the Corporate Income Tax , implementing additional rules regarding the corporate income tax regimes, such as: the concept of capital gains and losses, imputation of income (alias, international tax transparency), limitation of financial expenses deductibility, transference of tax residence and cession of permanent establishment activity. The Ordinance no. 144/2019 of May 15 regulates the terms and conditions for the exercise of the option laid down by point c) of the no. 1 of the article 8 of the Decree-Law no. 28/2019, of February 15, by the taxable persons who intent being exempt of printing of paper invoices or … Read More