Web Summit will stay in Lisbon until 2028
According to Resolution no. 149/2018, the Web Summit event will be held in Lisbon until 2028. The agreement covers a period of 10 years, from 2019 to 2028, with a…
European Commission investigation assessed McDonald’s did not receive State aid from Luxembourg
On September 19, European Commission announced through a press release, that it has decided that the non-taxation of certain McDonald’s profits by Luxembourg did not constitute State aid. On December…
Extension of deadline for IES submission
Decree-Law n. º 87/2018, of October 31, published today brings changes to the submission of the Simplified Business Information (IES), aimed at simplifying such procedure. In particular, the new regime…
Some of Our Recommended Publications
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…