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Últimas Notícias

Publicado o Orçamento do Estado para 2017

O Orçamento do Estado para 2017 foi publicado contendo algumas alterações à legislação fiscal vigente. Para mais informações contacte-nos através de info@ccsllegal.com. [Foto: Ashraf Ali, disponível em: unsplash.com]

Tax Treaties Development – Bahrain, Ivory Coast, Sao Tome and Principe and Vietnam

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…

New tax incentives regime for the Madeira region

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…

Algumas das Nossas Publicações

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Situações Triangulares e Estabelecimentos Estáveis: Análise do Princípio da Não Discriminação

Authors: José Calejo Guerra Year: 2007 Publication: Revista Fiscalidade Read the full article > Summary This paper analyzes the differences and inconsistencies between non-discrimination clauses in tax treaties and in European Union law…

Limitation on Benefits and EU Clauses

Authors: José Calejo Guerra Year: 2011 Publication: European Taxations Read the full article > Summary The paper focus on the interaction between “limitation on benefits” clauses used as anti-avoidance devices in tax treaties…

A Reforma do IRC e as suas Linhas Orientadoras

Authors: José Calejo Guerra Year: 2013 Publication: Advocatus Read the full article > Summary This paper addresses the main features of the corporate income tax reform in Portugal.

The Corporate Income Tax Reform in Portugal: Tax Simplification and Investment Promotion

Authors: Rogério Fernandes Ferreira, José Calejo Guerra, Francisco Mascarenhas Lemos Year: 2013 Publication: Intax Read the full article > Summary This paper analyzes the corporate income tax reform in Portugal and its…

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…

Últimas Notícias

Algumas das Nossas Publicações

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