ICLG – Corporate Tax Guide 2025

João G. Gil Figueira (Partner), Beatriz Valério Pimenta (Associate) and Carolina Monteiro (Trainee) contributed to ICLG’s Corporate Tax Guide 2025.

This International Comparative Legal Guides (ICLG) publication offers a comprehensive overview of corporate tax systems across multiple jurisdictions, addressing critical aspects of tax law for global businesses, investors, and legal practitioners. ????????????

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The Guide explores topics such as tax residency, income determination, capital gains and losses treatment, and special regimes and incentives. It also covers cross-border taxation, double taxation treaties, anti-abuse rules, and transfer pricing. Furthermore, it provides insights into international trends such as digital taxation, BEPS, and sustainability-focused tax policies. ???? ????

Indirect taxation, including VAT and excise duties, is also addressed.