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Personal Income Tax Rate Reduction for the First Six Brackets Authorised

Personal Income Tax Rate Reduction for the First Six Brackets Authorised Pursuant to the legislative authorisation published in October, Decree-Law No. 212/2026 of 4 November was published today, implementing the…

CCSL Advogados has been recognised by the prestigious ITR World Tax 2026 directory in the following categories: Private Client, Indirect Tax and Tax Controversy, ranked in Tier 2, and General Corporate Tax, Indirect Tax and Transactional Tax, ranked in Tier 3

CCSL Advogados has been recognised by the prestigious ITR World Tax 2026 directory in the following categories: Private Client, Indirect Tax and Tax Controversy, ranked in Tier 2, and General…

EU Council Updates the List of Non-Cooperative Jurisdictions for Tax Purposes

EU Council Updates the List of Non-Cooperative Jurisdictions for Tax Purposes On 9 October 2026, the Council of the European Union approved an update to the list of non-cooperative countries…

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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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