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Portuguese Insurance and Pension Funds Supervisory Authority Establishes Governance System for Pension Fund Management Entities

Portuguese Insurance and Pension Funds Supervisory Authority Establishes Governance System for Pension Fund Management Entities Yesterday, Regulatory Rule no. 6/2024-R, dated 12 September, was published by the Insurance and Pension…

Government revokes detrimental measures on short-term rentals and amends capital gains reinvestment scheme on the purchase of primary residences

Government revokes detrimental measures on short-term rentals and amends capital gains reinvestment scheme on the purchase of primary residences Today, Decree-Law N. º 57/2024, of 10 September, was published, introducing…

CCSL Advogados was distinguished in the prestigious annual World Tax – ITR in four areas: General Corporate Tax, Indirect Tax, Tax controversy and Private Client

CCSL Advogados was distinguished in the prestigious annual World Tax – ITR in four areas: General Corporate Tax, Indirect Tax, Tax controversy and Private Client CCSL Advogados was distinguished once…

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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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