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Commission Delegated Regulation (EU) 2026/825 — New Criteria for Order Execution Policies under MiFID II

Commission Delegated Regulation (EU) 2026/825 — New Criteria for Order Execution Policies under MiFID II Commission Delegated Regulation (EU) 2026/825 has been published in the Official Journal of the European…

Crowdfunding Platforms: Anti-Money Laundering Obligations

Crowdfunding Platforms: Anti-Money Laundering Obligations The Portuguese Securities Market Commission (CMVM) published yesterday a generic opinion clarifying the obligations to which Crowdfunding Service Providers (commonly known as crowdfunding platforms) in…

Banco de Portugal Launches Public Consultation No. 4/2026: Draft Repeal of Instruction No. 4/2021 on Operational and Security Risks of Payment Services

Banco de Portugal Launches Public Consultation No. 4/2026: Draft Repeal of Instruction No. 4/2021 on Operational and Security Risks of Payment Services Banco de Portugal has opened for public consultation,…

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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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