The reference value used for Real Estate Tax purposes for 2017 was established at € 482.40 per square meter, which is the same as the value used for 2016. This…
Portugal approved and ratified its double tax treaties signed with Bahrain, Ivory Coast, Sao Tome and Principe and Vietnam which will allow for a better investment framework between Portugal and…
On 28 June 2016 Regional Decree-Law 24/2016/M was published under which a specific set of tax incentives is set forth for the Madeira region. Following the publication of the Investment…
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…
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…
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…
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…
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…