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Amendment to the Regulation of the Simplified Cadastral Information System and BUPi

Regulatory Decree No. 8/2026, of September 21, proceeds with the third amendment to the regulation of the legal framework of the Simplified Cadastral Information System and the Single Property Desk…

Review of the Public Contracts Code

The Public Contracts Code (CCP) has recently undergone substantial amendments, aimed at simplifying and promoting efficiency in public procurement. Among the main changes, the following stand out: The integration of…

Decree-Law No. 170/2026: Extension and Revision of SIFIDE II

The Government has introduced amendments to SIFIDE II for the 2026 tax period. The key changes are as follows: Extension of direct SIFIDE II until 31 December 2026. Companies have…

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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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