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…
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…
The Government has published new regulations under which the Banking Sector Contribution has been revised. The main changes introduced refer to the inclusion of a reference to Portuguese branches of…
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…
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…
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.
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…
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…