{"id":26283,"date":"2024-09-06T11:19:31","date_gmt":"2024-09-06T10:19:31","guid":{"rendered":"https:\/\/www.caiadoguerreiro.com\/?p=26283"},"modified":"2024-09-18T14:08:40","modified_gmt":"2024-09-18T13:08:40","slug":"15-irc-for-multinationals-and-21-for-small-and-medium-sized-companies","status":"publish","type":"post","link":"https:\/\/www.caiadoguerreiro.com\/en\/15-irc-for-multinationals-and-21-for-small-and-medium-sized-companies\/","title":{"rendered":"15% IRC for Multinacionals and 21%for Smalland Medium-Sized Companies"},"content":{"rendered":"<p><a href=\"https:\/\/www.caiadoguerreiro.com\/advogados\/tiago-caiado-guerreiro\/\">Tiago Caiado Guerreiro<\/a>, Lawyer and Partner in the <a href=\"https:\/\/www.caiadoguerreiro.com\/area\/fiscal\/?_gl=1*100eb3s*_up*MQ..*_ga*MTMwNzYxMDUyMy4xNzI1NjE2MzU4*_ga_DRJ254VGDX*MTcyNTYxNjM1OC4xLjEuMTcyNTYxNjU5My4wLjAuMA..*_ga_VM50GEPL3J*MTcyNTYxNjM1OC4xLjEuMTcyNTYxNjU5My4wLjAuMTkyNDY4NTA1Mw..\">Tax and Social Security Department<\/a>, comments that the gradual reduction of the IRC rate to 15%, proposed by the PSD (also included in the Chega\/Liberal Initiative Program), is a matter of mere justice, in addition to the country&#8217;s obvious fiscal competitiveness, and the need to attract productive investment and generate employment.<\/p>\n<p>Tiago Caiado Guerreiro mentions that it is incomprehensible that large multinationals, some with stock market capitalizations greater than Portugal&#8217;s GDP, pay only 15% IRC, thanks to the European Union Directive that guarantees a minimum tax rate for these corporations, while small, medium-sized and micro-enterprises are obliged to pay 21%. He questions how parties and opinion makers can defend the interests of large multinationals and, at the same time, harm national companies.<\/p>\n<p>He points out that this disparity between small companies and multinationals is unjustifiable, and he doesn&#8217;t understand how political forces oppose Portuguese companies while appearing to support multinationals.<\/p>\n<p>The EU Directive, which establishes a minimum tax rate of 15% for multinationals, ultimately ensures that these large corporations never pay more than that.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Tiago Caiado Guerreiro, Lawyer and Partner in the Tax and Social Security Department, comments that the gradual reduction of the IRC rate to 15%, proposed by the PSD (also included in the Chega\/Liberal Initiative Program), is a matter of mere justice, in addition to the country&#8217;s obvious fiscal competitiveness, and the need to attract productive [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":26490,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-26283","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sem-categoria","areas-tax-law"],"acf":[],"jetpack_featured_media_url":"https:\/\/www.caiadoguerreiro.com\/wp-content\/uploads\/2024\/09\/Template-Site-1.png","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/posts\/26283","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/comments?post=26283"}],"version-history":[{"count":3,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/posts\/26283\/revisions"}],"predecessor-version":[{"id":26500,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/posts\/26283\/revisions\/26500"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/media\/26490"}],"wp:attachment":[{"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/media?parent=26283"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/categories?post=26283"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caiadoguerreiro.com\/en\/wp-json\/wp\/v2\/tags?post=26283"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}