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Municipal surtax rates applicable to corporate income tax for 2021 published

Municipal surtax rates applicable to corporate income tax for 2021 published On 17 February 2022, the Portuguese Tax Authorities published a circular in which the municipal surtax rates for each…

Portuguese Nationality Law amended

Portuguese Nationality Law amended Amendments were introduced to the Portuguese Nationality Law, namely regarding the attribution of original nationality to individuals born in Portuguese territory, children of foreigners, acquisition of…

João de Lemos Portugal, Partner of CCSL Advogados responsible for the public law and regulatory practice, participates in an Iberian Lawyer opinion article on the legalisation of cannabis for recreational use

João de Lemos Portugal, Partner of CCSL Advogados responsible for the public law and regulatory practice, participates in an Iberian Lawyer opinion article on the legalisation of cannabis for recreational use.…

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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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