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Transposition of Directive (EU) 2021/2167: Management of Non-Performing Loans

Transposition of Directive (EU) 2021/2167: Management of Non-Performing Loans On 11 September 2025, Decree-Law No. 103/2025 was published, transposing Directive (EU) 2021/2167, approving the regime for the assignment and management…

Hong Kong, Liechtenstein and Uruguay removed from the Portuguese list of blacklisted jurisdictions

Hong Kong, Liechtenstein and Uruguay removed from the Portuguese list of blacklisted jurisdictions The Portuguese Government, through Ordinance 292/2025/1 of 5 September, approved the removal of Hong Kong, Liechtenstein and…

New rules on organizational culture and governance and internal control systems – Notice No. 2/2025 of the Bank of Portugal

New rules on organizational culture and governance and internal control systems – Notice No. 2/2025 of the Bank of Portugal The deadline for entities subject to the supervision of the…

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Pressupostos Macro-Económicos da Reforma Estrutural do Sistema Tributário em Angola: Perspectivas na Tributação das Empresas

Authors: Gilberto Luther, José Calejo Guerra Year: 2015 Publication: AB Instantia Read the full article > Summary This paper addresses the main issues to consider when drafting a corporate income tax regime in…

Energy Law in Portugal: Five Questions on The “State Of The Art”

Authors: José Calejo Guerra and others Year: 2016 Publication: ICJP / CIDP Read the full article > Summary This book focus on 5 fundamental questions on the Portuguese energy sector from a…

International Aspects Of The New Portuguese Corporate Income Tax Regime: Enhancing Tax Competition in The European Market

Authors: José Calejo Guerra, José Mégre Pires Year: 2014 Publication: European Taxation Read the full article > Summary The paper analyzes the corporate income tax reform enacted in Portugal in 2014…

Tax Arbitration in Portugal: A New Tax Dispute Resolution Model

Authors: Rogério Fernandes Ferreira, José Calejo Guerra, José Mégre Pires Year: 2014 Publication: The Comparative Law Yearbook of International Business Read the full article > Summary The paper looks into the…

A (não) Residência Fiscal no Código do IRS e os seus Requisitos: do Conceito Legal à Distorção Administrativa

Authors: José Calejo Guerra Year: 2014 Publication: Cadernos da Justiça Tributária Read the full article > Summary This paper addresses the legal definition of residency for personal income tax purposes and reads…

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