Abstract
The focus of this article is to contribute to the public debate by tackling mostly the various international dimensions of the measures proposed on the Draft Report released on 31 July 2013 by the Portuguese CIT Reform Commission, with particular focus on the international and EU tax law challenges posed by the planned CIT reform. Choices needed to be made to address - from a vast array of proposals - mostly cross-border issues. Topics covered in this article include besides the tax rate discussion, dividends, capital gains, anti-abuse provisions, new direction on international tax policy, new foreign branch exemption, exemption for qualifying IP, loss related restrictions, group taxation and transfer pricing issues.
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