CCSL Advogados – Tax and Legal Boutique

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Financial services and social security measures to be applied in the event of Brexit

Decree-Law n.º 147/2019, of 30 September 2019, approves the measures to be applied in the event the United Kingdom leaving the European Union, without agreement, regarding financial services and social…

CCSL Advogados talks about co-living legal and tax implications

CCSL Advogados talks about co-living legal and tax implications José Calejo Guerra and João de Lemos Portugal discussed the challenges and opportunities associated with the co-living model under the legal and…

Changes in the Portuguese financial supervision

Changes in the Portuguese financial supervision The supervision of investment funds’ management companies and of securitisation funds’ management companies was transferred from the Bank of Portugal to the Portuguese Securities…

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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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