Forms to comply with the IRS tax return approved
Forms to comply with the IRS tax return approved Ordinance No. 8/2021, published today, approves the forms to be used to comply with the annual IRS tax return (tax declaration…
Brexit and the transitional regime for the provision of financial services based in the United Kingdom
Brexit and the transitional regime for the provision of financial services based in the United Kingdom With the end of the transitional period on the withdrawal of the United Kingdom…
Extraordinary Process for Business Viability
Extraordinary Process for Business Viability The recent Law 75/2020 created the Extraordinary Business Viability Process (hereinafter refered to by its Portuguese initials, PEVE). This new procedure is one of the…
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…