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Transposition of the Directives regarding Administrative Cooperation in Tax Matters

Transposition of the Directives regarding Administrative Cooperation in Tax Matters It was published today the law transposing into the Portuguese legal system the European Union Directives on administrative cooperation in…

Entry into Force of the Amendments to SIMPLEX Urbanístico

Entry into Force of the Amendments to SIMPLEX Urbanístico The amendments to SIMPLEX Urbanístico enter into force today, following the publication last Friday of the decree that introduces significant changes…

Authorization for the Amendment of the Expropriations Code

Authorization for the Amendment of the Expropriations Code It has been published today Law No. 25/2026, authorizing the Government to amend the Expropriations Code, with a view to decentralizing 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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