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Government creates exceptional payment regimes for 2022 and amends the regime of payment in instalments of taxes in pre-enforcement and enforcement phases

Government creates exceptional payment regimes for 2022 and amends the regime of payment in instalments of taxes in pre-enforcement and enforcement phases Exceptional instalment payment regimes for 2022 The diploma…

Criteria for the definition of taxpayers to be monitored by the Large Taxpayers Unit of the Portuguese Tax and Customs Authority have been published

Criteria for the definition of taxpayers to be monitored by the Large Taxpayers Unit of the Portuguese Tax and Customs Authority have been published Ordinance no. 318/2021 was published on…

Portugal creates online branch regime

Portugal creates online branch regime Portugal created an online registration system for permanent representations of companies with registered offices abroad, in implementation of Directive (EU) 2019/1151, by means of Decree-Law…

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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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