OBS_VALUE: There are no additional tax breaks. The Portuguese tax and investment-incentives system does not discriminate between foreing and domestic providers.  Rules regarding fiscal obligations are applicable to both national and foreign investors. Both have to present the corresponding income statements to the competent authorities (yearly or upon request). There is a small exception: In determining the taxable income of commercial or civil companies with headquarters or effective management in Portuguese territory may be reduced by an amount equal to the conventional remuneration capital social.