Extension of Residence Permit Validity
Extension of Residence Permit Validity Decree-Law No. 85/2025, of 30 June, has entered into force, extending the validity of documents attesting to the regular status of foreign nationals in Portuguese…
New rules for the 2024 personal income tax return: reporting assets in tax havens and income subject to definitive withholding taxes
New rules for the 2024 personal income tax return: reporting assets in tax havens and income subject to definitive withholding taxes Today, Decree-Law no. 13/2025, of 6 March, was published,…
Asset Management – What to Expect in 2025?
Asset Management – What to Expect in 2025? The CMVM published last week the Annual Circular on Asset Management, which highlights the key supervisory activities for 2025, framed within…
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…