Central Registry for the Beneficial Owner Regime
Law n. º 89/2017, published on August 21st, implemented Directive 2015/849 on the prevention of money laundering and terrorist financing, having created the legal regime of the Central Registry for…
Second Amendment to the Local Lodging Regime
Law n. º 62/2018, published on August 22nd introduced important changes to the current local lodging (“alojamento local”) regime, making this the second amendment to the original regime (Decree-law n.…
New marketing regulations on financial products and on financial intermediaries organization
Law nr. 35/2018 regarding the marketing of financial products and financial intermediaries organization was published today. Click on the link bellow to see the original diploma: http://data.dre.pt/eli/lei/35/2018/07/20/p/dre/pt/html For more information please…
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…