Abstract:Purpose: Portugal has been recognized as an election destination in the tourism dimension. Several awards have been assigned to Portugal and Portuguese cities as the best places to have holidays worldwide. On the other hand, like other countries, Portugal has developed tax policies to catch foreign investment, and the tourism area is not an exception. The paper's primary goal is to understand the tax framework for the local lodging activities developed by non-residents in Portugal. Method: The research uses th… Show more
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