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Right of Residence – Deadlines for the Renewal of Expired Residence Permits

Right of Residence – Deadlines for the Renewal of Expired Residence Permits Pursuant to the regulation of the Foreign Nationals Law, foreign citizens who are nationals of third countries still…

Reminder | Interim Evaluation Report – PPR

Reminder | Interim Evaluation Report – PPR By the end of October, all entities covered by the RGPC must prepare an interim evaluation report whenever their PPR (Plan for the…

Public Consultation on the Credit Servicing and Transfer Regime

Public Consultation on the Credit Servicing and Transfer Regime The Bank of Portugal has launched a public consultation, open until 29 October 2025, on a draft notice intended to implement…

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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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