CCSL Advogados – Page 104

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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…

New 35-hours regime established for civil servants

The Assembly of the Republic has approved a new law (available here) under which the new 35-hours per week regime is approved. Under this regime civil servants are subject to a…

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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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