{"id":3846,"date":"2025-06-02T16:02:01","date_gmt":"2025-06-02T16:02:01","guid":{"rendered":"https:\/\/madeiracompany.com\/?p=3846"},"modified":"2025-06-02T16:02:05","modified_gmt":"2025-06-02T16:02:05","slug":"tax-transparency-regime-portugal","status":"publish","type":"post","link":"https:\/\/madeiracompany.com\/ru\/tax-transparency-regime-portugal\/","title":{"rendered":"\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430 \u0432 \u041f\u043e\u0440\u0442\u0443\u0433\u0430\u043b\u0438\u0438: \u0410\u043d\u0430\u043b\u0438\u0437 \u0440\u0435\u0436\u0438\u043c\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438"},"content":{"rendered":"<h4 class=\"wp-block-heading\">\u0412\u0432\u0435\u0434\u0435\u043d\u0438\u0435<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 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\u041e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u043f\u0440\u0438\u043c\u0435\u0447\u0430\u0442\u0435\u043b\u0435\u043d \u0440\u0435\u0436\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438, \u043f\u0440\u0435\u0434\u0443\u0441\u043c\u043e\u0442\u0440\u0435\u043d\u043d\u044b\u0439 \u0441\u0442\u0430\u0442\u044c\u0451\u0439 6 \u041d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043a\u043e\u0434\u0435\u043a\u0441\u0430 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (CIRC). \u0425\u043e\u0442\u044f \u0434\u0430\u043d\u043d\u044b\u0439 \u0440\u0435\u0436\u0438\u043c \u043f\u0440\u0438\u0437\u0432\u0430\u043d \u0443\u043f\u0440\u043e\u0441\u0442\u0438\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435 \u0437\u0430 \u0441\u0447\u0451\u0442 \u043f\u0440\u044f\u043c\u043e\u0433\u043e \u043e\u0442\u043d\u0435\u0441\u0435\u043d\u0438\u044f \u0434\u043e\u0445\u043e\u0434\u0430 \u043a \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0430\u043c, \u043e\u043d \u043d\u0435 \u0432\u0441\u0435\u0433\u0434\u0430 \u043e\u043a\u0430\u0437\u044b\u0432\u0430\u0435\u0442\u0441\u044f \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e \u0432\u044b\u0433\u043e\u0434\u043d\u044b\u043c, \u043e\u0441\u043e\u0431\u0435\u043d\u043d\u043e \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u0442\u0440\u0430\u0434\u0438\u0446\u0438\u043e\u043d\u043d\u044b\u043c\u0438 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0430\u043c\u0438, \u0433\u0434\u0435 \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u0435\u0442\u0441\u044f \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430\u043b\u043e\u0433\u0430 \u0438 \u043f\u043e\u0441\u043b\u0435\u0434\u0443\u044e\u0449\u0435\u0435 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 \u0434\u0430\u043d\u043d\u043e\u043c \u0430\u043d\u0430\u043b\u0438\u0437\u0435 \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u044e\u0442\u0441\u044f \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0442\u0440\u0435\u0431\u043e\u0432\u0430\u043d\u0438\u044f \u043a \u043f\u0440\u0438\u0437\u043d\u0430\u043d\u0438\u044e \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u043c \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u043e\u043c, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043f\u043e\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u044f \u043f\u0440\u0438\u043c\u0435\u043d\u0435\u043d\u0438\u044f \u0440\u0435\u0436\u0438\u043c\u0430 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438, \u0430 \u0442\u0430\u043a\u0436\u0435 \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435 \u0441 \u0430\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u043d\u044b\u043c\u0438 \u0444\u043e\u0440\u043c\u0430\u043c\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f, \u0441 \u0430\u043a\u0446\u0435\u043d\u0442\u043e\u043c \u043d\u0430 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b\u0435 \u043d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u0438 \u0441 \u0442\u043e\u0447\u043a\u0438 \u0437\u0440\u0435\u043d\u0438\u044f \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432.<\/p>\n\n\n\n<h4>1. \u041f\u043e\u043d\u044f\u0442\u0438\u0435 \u0438 \u043f\u0440\u0430\u0432\u043e\u0432\u0430\u044f \u043e\u0441\u043d\u043e\u0432\u0430<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0435\u0436\u0438\u043c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438, \u0437\u0430\u043a\u0440\u0435\u043f\u043b\u0451\u043d\u043d\u044b\u0439 \u0432 \u0441\u0442\u0430\u0442\u044c\u0435 6 CIRC, \u0440\u0430\u0441\u0441\u043c\u0430\u0442\u0440\u0438\u0432\u0430\u0435\u0442 \u0434\u043e\u0445\u043e\u0434 \u043d\u0435\u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432 \u043a\u0430\u043a \u043d\u0430\u043f\u0440\u044f\u043c\u0443\u044e \u043f\u043e\u043b\u0443\u0447\u0435\u043d\u043d\u044b\u0439 \u0438\u0445 \u0443\u0447\u0430\u0441\u0442\u043d\u0438\u043a\u0430\u043c\u0438. \u0421\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0435\u043d\u043d\u043e, \u0442\u0430\u043a\u043e\u0439 \u0434\u043e\u0445\u043e\u0434 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u044b\u043c \u0441\u0442\u0430\u0432\u043a\u0430\u043c \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434\u044b \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (CIRS), \u0430 \u043d\u0435 \u043f\u043e \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 \u043d\u0430\u043b\u043e\u0433\u0430 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (IRC).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0427\u0442\u043e\u0431\u044b \u043f\u0440\u0438\u043c\u0435\u043d\u0438\u0442\u044c \u0434\u0430\u043d\u043d\u044b\u0439 \u0440\u0435\u0436\u0438\u043c, \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430 \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u044b\u043c \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u044f\u043c, \u043a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043a\u0430\u0441\u0430\u044e\u0449\u0438\u043c\u0441\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433, \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0451\u043d\u043d\u044b\u0445 \u0437\u0430\u043a\u043e\u043d\u043e\u043c.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">2. \u041a\u0440\u0438\u0442\u0435\u0440\u0438\u0438 \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0438\u044f \u0441\u0442\u0430\u0442\u0443\u0441\u0443 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430 \u0434\u043e\u043b\u0436\u043d\u044b \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u043e\u0432\u0430\u0442\u044c \u043e\u0434\u043d\u043e\u043c\u0443 \u0438\u0437 \u0434\u0432\u0443\u0445 \u043d\u0430\u0431\u043e\u0440\u043e\u0432 \u0443\u0441\u043b\u043e\u0432\u0438\u0439:<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">2.1. \u041e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u0435 \u043e\u0434\u043d\u043e\u0439 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u043e\u0439 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 (\u0441\u0442\u0430\u0442\u044c\u044f 151 CIRS)<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0414\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0434\u043e\u043b\u0436\u043d\u0430 \u0431\u044b\u0442\u044c \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0430 \u043e\u0434\u043d\u043e\u0439 \u0438\u0437 \u0443\u043a\u0430\u0437\u0430\u043d\u043d\u044b\u0445 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0441\u0444\u0435\u0440 (\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u044e\u0440\u0438\u0441\u043f\u0440\u0443\u0434\u0435\u043d\u0446\u0438\u044f, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0438\u044f, \u0438\u043d\u0436\u0435\u043d\u0435\u0440\u0438\u044f)<\/li>\n\n\n\n<li>\u0412\u0441\u0435 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u044b \u0434\u043e\u043b\u0436\u043d\u044b \u0431\u044b\u0442\u044c \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u043c\u0438 \u043b\u0438\u0446\u0430\u043c\u0438 \u0438 \u043e\u0431\u043b\u0430\u0434\u0430\u0442\u044c \u0441\u043e\u043e\u0442\u0432\u0435\u0442\u0441\u0442\u0432\u0443\u044e\u0449\u0435\u0439 \u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0435\u0439<\/li>\n<\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">2.2. \u0421\u043c\u0435\u0448\u0430\u043d\u043d\u044b\u0435 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0435 \u0432\u0438\u0434\u044b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438<\/h5>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0411\u043e\u043b\u0435\u0435 75% \u043e\u0431\u0449\u0435\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430 \u0434\u043e\u043b\u0436\u043d\u043e \u043f\u043e\u0441\u0442\u0443\u043f\u0430\u0442\u044c \u043e\u0442 \u043e\u043a\u0430\u0437\u0430\u043d\u0438\u044f \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0443\u0441\u043b\u0443\u0433<\/li>\n\n\n\n<li>\u041e\u0442 1 \u0434\u043e 5 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432<\/li>\n\n\n\n<li>\u041e\u0442\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0435 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432 \u0441 \u043f\u0443\u0431\u043b\u0438\u0447\u043d\u043e-\u043f\u0440\u0430\u0432\u043e\u0432\u044b\u043c \u0441\u0442\u0430\u0442\u0443\u0441\u043e\u043c<\/li>\n\n\n\n<li>\u041c\u0438\u043d\u0438\u043c\u0443\u043c 75% \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430 \u043f\u0440\u0438\u043d\u0430\u0434\u043b\u0435\u0436\u0438\u0442 \u0441\u043f\u0435\u0446\u0438\u0430\u043b\u0438\u0441\u0442\u0430\u043c, \u0430\u043a\u0442\u0438\u0432\u043d\u043e \u0443\u0447\u0430\u0441\u0442\u0432\u0443\u044e\u0449\u0438\u043c \u0432 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">3. \u0424\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437<\/h4>\n\n\n\n<h5 class=\"wp-block-heading\">3.1. \u041d\u0435\u0434\u043e\u0441\u0442\u0430\u0442\u043a\u0438 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0433\u043e \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u0414\u043e\u0445\u043e\u0434 \u0432 \u0440\u0430\u043c\u043a\u0430\u0445 \u0440\u0435\u0436\u0438\u043c\u0430 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043d\u0430 \u0443\u0440\u043e\u0432\u043d\u0435 \u043a\u0430\u0436\u0434\u043e\u0433\u043e \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0430 \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0439 \u0448\u043a\u0430\u043b\u0435 CIRS, \u0441\u0442\u0430\u0432\u043a\u0438 \u043a\u043e\u0442\u043e\u0440\u043e\u0439 \u0431\u044b\u0441\u0442\u0440\u043e \u0440\u0430\u0441\u0442\u0443\u0442 \u0441 \u0443\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u0438\u0435\u043c \u0433\u043e\u0434\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0445\u043e\u0434\u0430. \u0412 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0435, \u0434\u043b\u044f \u0432\u044b\u0441\u043e\u043a\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0445 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430 \u043c\u043e\u0436\u0435\u0442 \u0431\u044b\u0442\u044c \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u044b\u0448\u0435, \u0447\u0435\u043c \u043f\u0440\u0438 \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 IRC \u043d\u0430 \u0443\u0440\u043e\u0432\u043d\u0435 \u043e\u0440\u0433\u0430\u043d\u0438\u0437\u0430\u0446\u0438\u0438.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">3.2. \u0421\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u0435 \u0441 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u043e\u0439<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u0412 \u043e\u0431\u044b\u0447\u043d\u043e\u0439 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u0441\u0442\u0440\u0443\u043a\u0442\u0443\u0440\u0435:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0414\u043e\u0445\u043e\u0434 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043f\u043e \u0444\u0438\u043a\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u043d\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 IRC (21% \u0432 \u041f\u043e\u0440\u0442\u0443\u0433\u0430\u043b\u0438\u0438, \u043f\u043e\u043d\u0438\u0436\u0435\u043d\u043d\u043e\u0439 \u0432 \u041c\u0430\u0434\u0435\u0439\u0440\u0435 \u0438 \u0410\u0437\u043e\u0440\u0441\u043a\u0438\u0445 \u043e\u0441\u0442\u0440\u043e\u0432\u0430\u0445)<\/li>\n\n\n\n<li>\u0420\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u044f\u0435\u043c\u044b\u0435 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u044b \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u043e\u0431\u043b\u0430\u0433\u0430\u044e\u0442\u0441\u044f \u043f\u043e \u0443\u0434\u0435\u0440\u0436\u0438\u0432\u0430\u0435\u043c\u043e\u0439 \u0441\u0442\u0430\u0432\u043a\u0435 (28%), \u0447\u0442\u043e \u0434\u0435\u043b\u0430\u0435\u0442 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0443\u044e \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0443 \u0431\u043e\u043b\u0435\u0435 \u043f\u0440\u0435\u0434\u0441\u043a\u0430\u0437\u0443\u0435\u043c\u043e\u0439 \u0438 \u043f\u043e\u0442\u0435\u043d\u0446\u0438\u0430\u043b\u044c\u043d\u043e \u043d\u0438\u0436\u0435 \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0439 \u0448\u043a\u0430\u043b\u043e\u0439 CIRS<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u0422\u0430\u043a\u0438\u043c \u043e\u0431\u0440\u0430\u0437\u043e\u043c, \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u0441\u0442\u0432\u0430, \u043f\u0440\u0438\u043c\u0435\u043d\u044f\u044e\u0449\u0438\u0435 \u0440\u0435\u0436\u0438\u043c \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438, \u043c\u043e\u0433\u0443\u0442 \u0441\u0442\u0430\u043b\u043a\u0438\u0432\u0430\u0442\u044c\u0441\u044f \u0441 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e \u0431\u043e\u043b\u044c\u0448\u0435\u0439 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u043e\u0439 \u0438, \u043a\u0430\u043a \u0441\u043b\u0435\u0434\u0441\u0442\u0432\u0438\u0435, \u0441 \u043c\u0435\u043d\u044c\u0448\u0438\u043c \u0447\u0438\u0441\u0442\u044b\u043c \u0434\u043e\u0445\u043e\u0434\u043e\u043c \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">4. \u041e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0441\u043b\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u0438 \u0440\u0438\u0441\u043a\u0438<\/h4>\n\n\n\n<h5 class=\"wp-block-heading\">4.1. \u0423\u0432\u0435\u043b\u0438\u0447\u0435\u043d\u043d\u0430\u044f \u0430\u0434\u043c\u0438\u043d\u0438\u0441\u0442\u0440\u0430\u0442\u0438\u0432\u043d\u0430\u044f \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u0430<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u041a\u0430\u0436\u0434\u044b\u0439 \u043f\u0430\u0440\u0442\u043d\u0451\u0440 \u043e\u0431\u044f\u0437\u0430\u043d \u0441\u0430\u043c\u043e\u0441\u0442\u043e\u044f\u0442\u0435\u043b\u044c\u043d\u043e \u0434\u0435\u043a\u043b\u0430\u0440\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u044f\u0442\u044c \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u043c\u0438 \u0432\u043e\u043f\u0440\u043e\u0441\u0430\u043c\u0438, \u0447\u0442\u043e \u0447\u0430\u0441\u0442\u043e \u0442\u0440\u0435\u0431\u0443\u0435\u0442 \u043f\u0440\u0438\u0432\u043b\u0435\u0447\u0435\u043d\u0438\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0445 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0445 \u0443\u0441\u043b\u0443\u0433 \u0438 \u0443\u0432\u0435\u043b\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u043e\u043f\u0435\u0440\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0438\u0437\u0434\u0435\u0440\u0436\u043a\u0438.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">4.2. \u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0435 \u0440\u0438\u0441\u043a\u0438<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u041d\u0435\u043f\u0440\u0430\u0432\u0438\u043b\u044c\u043d\u043e\u0435 \u0441\u043e\u0431\u043b\u044e\u0434\u0435\u043d\u0438\u0435 \u043a\u0440\u0438\u0442\u0435\u0440\u0438\u0435\u0432 \u0440\u0435\u0436\u0438\u043c\u0430 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0438\u0432\u0435\u0441\u0442\u0438 \u043a \u043f\u0435\u0440\u0435\u043a\u0432\u0430\u043b\u0438\u0444\u0438\u043a\u0430\u0446\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u0442\u0443\u0441\u0430, \u0447\u0442\u043e \u0432\u043b\u0435\u0447\u0451\u0442 \u0437\u0430 \u0441\u043e\u0431\u043e\u0439 \u0448\u0442\u0440\u0430\u0444\u044b, \u043f\u0435\u043d\u0438 \u0438\u043b\u0438 \u0434\u043e\u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u0438\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0437\u0430 \u043f\u0440\u0435\u0434\u044b\u0434\u0443\u0449\u0438\u0435 \u043f\u0435\u0440\u0438\u043e\u0434\u044b.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">5. \u041e\u0433\u0440\u0430\u043d\u0438\u0447\u0435\u043d\u0438\u044f \u0432 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u043c \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0438<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u0420\u0435\u0436\u0438\u043c \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e \u043e\u0433\u0440\u0430\u043d\u0438\u0447\u0438\u0432\u0430\u0435\u0442 \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u043e\u0441\u0442\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0433\u043e \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u044f. \u0423 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432 \u043c\u0435\u043d\u044c\u0448\u0435 \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u043e\u0432 \u0434\u043b\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0439 \u043d\u0430\u0433\u0440\u0443\u0437\u043a\u043e\u0439 \u043f\u043e \u0441\u0440\u0430\u0432\u043d\u0435\u043d\u0438\u044e \u0441 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u043e\u0439, \u0433\u0434\u0435 \u043c\u043e\u0436\u043d\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0438\u0447\u0435\u0441\u043a\u0438 \u043f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u0442\u044c \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0435 \u0434\u043e\u0445\u043e\u0434\u0430 \u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">6. \u041f\u0440\u0430\u043a\u0442\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u043f\u0440\u0438\u043c\u0435\u0440\u044b \u0438 \u0441\u0446\u0435\u043d\u0430\u0440\u0438\u0438<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041f\u0440\u0438\u043c\u0435\u0440 1:<\/strong>&nbsp;\u042e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0444\u0438\u0440\u043c\u0430 \u0441 \u0433\u043e\u0434\u043e\u0432\u044b\u043c \u0434\u043e\u0445\u043e\u0434\u043e\u043c \u0432 300 000 \u0435\u0432\u0440\u043e\n\u041f\u0440\u0438 \u0440\u0435\u0436\u0438\u043c\u0435 \u043f\u0440\u043e\u0437\u0440\u0430\u0447\u043d\u043e\u0441\u0442\u0438 \u0432\u0435\u0441\u044c \u0434\u043e\u0445\u043e\u0434 \u043e\u0431\u043b\u0430\u0433\u0430\u0435\u0442\u0441\u044f \u043f\u043e \u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u043e\u0439 \u0448\u043a\u0430\u043b\u0435 \u0432 \u0434\u0435\u043a\u043b\u0430\u0440\u0430\u0446\u0438\u044f\u0445 \u043f\u0430\u0440\u0442\u043d\u0451\u0440\u043e\u0432, \u0432\u043e\u0437\u043c\u043e\u0436\u043d\u044b \u0441\u0442\u0430\u0432\u043a\u0438 \u0434\u043e 48%\n\u0410\u043b\u044c\u0442\u0435\u0440\u043d\u0430\u0442\u0438\u0432\u0430 \u2014 \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u0435 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u0435:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IRC \u043f\u043e \u0441\u0442\u0430\u0432\u043a\u0435 21% (63 000 \u0435\u0432\u0440\u043e) \u043e\u0441\u0442\u0430\u0432\u043b\u044f\u0435\u0442 237 000 \u0435\u0432\u0440\u043e<\/li>\n\n\n\n<li>\u041f\u0440\u0438 \u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u0438\u0438 \u0434\u0438\u0432\u0438\u0434\u0435\u043d\u0434\u043e\u0432 (237 000 \u0435\u0432\u0440\u043e) \u0432\u0437\u0438\u043c\u0430\u0435\u0442\u0441\u044f \u0434\u043e\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 28% (66 360 \u0435\u0432\u0440\u043e), \u043e\u0441\u0442\u0430\u0451\u0442\u0441\u044f \u043e\u043a\u043e\u043b\u043e 170 640 \u0435\u0432\u0440\u043e\n\u041d\u0435\u0441\u043c\u043e\u0442\u0440\u044f \u043d\u0430 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\u041f\u043e\u0440\u0442\u0443\u0433\u0430\u043b\u0438\u0438.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u041d\u043e\u0440\u043c\u0430\u0442\u0438\u0432\u043d\u044b\u0435 \u0430\u043a\u0442\u044b:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u043f\u043e \u043d\u0430\u043b\u043e\u0433\u0443 \u043d\u0430 \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u044e\u0440\u0438\u0434\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (CIRC), \u0441\u0442\u0430\u0442\u044c\u044f 6<\/li>\n\n\n\n<li>\u041d\u0430\u043b\u043e\u0433\u043e\u0432\u044b\u0439 \u043a\u043e\u0434\u0435\u043a\u0441 \u043f\u043e \u0434\u043e\u0445\u043e\u0434\u0430\u043c \u0444\u0438\u0437\u0438\u0447\u0435\u0441\u043a\u0438\u0445 \u043b\u0438\u0446 (CIRS), \u0441\u0442\u0430\u0442\u044c\u044f 151<\/li>\n\n\n\n<li>\u041f\u043e\u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u0435 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\u043e\u043a\u043e\u043d\u0447\u0430\u0442\u0435\u043b\u044c\u043d\u043e\u0433\u043e \u0438\u043d\u0441\u0442\u0440\u0443\u043c\u0435\u043d\u0442\u0430 \u0434\u043b\u044f \u043f\u0440\u0438\u043d\u044f\u0442\u0438\u044f \u0440\u0435\u0448\u0435\u043d\u0438\u0439 \u0438\u043b\u0438 \u0440\u0435\u0448\u0435\u043d\u0438\u044f \u043f\u0440\u043e\u0431\u043b\u0435\u043c.<\/em><\/p>\n\n\n<style>\n.entry-title{padding-top: 50px;}\n#content{padding-bottom: 50px;}\n<\/style>","protected":false},"excerpt":{"rendered":"<p>Introduction In Portugal, understanding the tax framework governing professional partnerships is crucial due to the significant financial and operational impacts on partners. A particularly noteworthy regime is the\u00a0tax transparency regime, outlined in\u00a0Article 6 of the Corporate Income Tax Code (CIRC). Although designed to simplify taxation by directly attributing income to partners, the regime might not [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3850,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1,13],"tags":[],"class_list":["post-3846","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-contabilidade"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Transparency for Professional Partnerships in Portugal - Madeira Company<\/title>\n<meta name=\"description\" content=\"Explore how Portugal\u2019s tax transparency regime affects professional partnerships. 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