In today's data-driven world, the rapid advancement of generative artificial intelligence (AI) has emerged as a transformative force reshaping the landscape of data strategy and governance.

Recentemente, a Autoridade Tributária divulgou a sua interpretação sobre a taxa agravada de IMI aplicável a imóveis detidos por sociedades que são controladas por entidades com domicílio fiscal em países, territórios ou regiões sujeitos a regimes fiscais mais favoráveis, conforme listagem aprovada por portaria do Ministro das Finanças.

Since January 1st, 2023, a new tax regime for crypto assets was introduced in the Portuguese tax law, with the most significant changes occurring at the level of Personal Income Tax (“PIT”). There were also changes at the level of Corporate Income Tax, Stamp Duty and Real Estate Transfer Tax, however, not discussed herein.