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New Temporary Measures on Local Accommodation

New Temporary Measures on Local Accommodation The new temporary and extraordinary regime that aims to support municipalities in the regulation of local accommodation activity comes into force today, with application…

Commission Delegated Regulation (EU) 2026/825 — New Criteria for Order Execution Policies under MiFID II

Commission Delegated Regulation (EU) 2026/825 — New Criteria for Order Execution Policies under MiFID II Commission Delegated Regulation (EU) 2026/825 has been published in the Official Journal of the European…

Crowdfunding Platforms: Anti-Money Laundering Obligations

Crowdfunding Platforms: Anti-Money Laundering Obligations The Portuguese Securities Market Commission (CMVM) published yesterday a generic opinion clarifying the obligations to which Crowdfunding Service Providers (commonly known as crowdfunding platforms) in…

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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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