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Participation exemption regime ruled as non-applicable to companies under the simplified regime

The Portuguese Tax Authorities delivered a ruling regarding the application of the participation exemption regime to a company that is under the simplified regime for the determination of the tax…

Portugal introduces the “Tech Visa”

Under this new regime (as approved by Ordinance no. 328/2018, published on the Official Journal on December 19th), called the “Tech Visa”, certified companies may now easily hire non-EU citizens…

JCG Advogados was distinguished in the prestigious annual World Tax guide for 2019

JCG Advogados was distinguished in the prestigious annual World Tax guide for 2019, as a notable firm within the category of general corporate tax. The annual World Tax guide is…

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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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