Government approves Regime of Equity Loans The legal regime for equity loans was published on the official journal through Decree-Law no. 11/2022 of 12 January. Under the terms of the…
Amendment to the criteria for the definition of taxpayers to be monitored by the Large Taxpayers Unit of the Portuguese Tax and Customs Authority published Ordinance no. 318/2021 was published…
Simplification of requirements for PIT, CIT and VAT instalment payments Decree-Law 125/2021, of 30 December, established exceptional schemes of payment in instalments for 2022 allowing for the payment in three…
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…
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…
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…
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…
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…