Atualização das taxas de retenção na fonte para 2020 (IRS) Foi hoje publicado o Despacho n.º 785/2020, que aprova as tabelas de retenção na fonte a aplicar aos rendimentos de…
Acórdão do Tribunal Constitucional – A inconstitucionalidade do n.º 2 do artigo 398.º do Código das Sociedades Comerciais No dia 17 de dezembro de 2019, o Tribunal Constitucional, através do…
Authors: José Calejo Guerra Year: 2007 Publication: Revista Fiscalidade Read the full article > Summary This paper analyzes the differences and inconsistencies between non-discrimination clauses in tax treaties and in European Union law…
Authors: José Calejo Guerra Year: 2011 Publication: European Taxations Read the full article > Summary The paper focus on the interaction between “limitation on benefits” clauses used as anti-avoidance devices in tax treaties…
Authors: José Calejo Guerra Year: 2013 Publication: Advocatus Read the full article > Summary This paper addresses the main features of the corporate income tax reform in Portugal.
Authors: Rogério Fernandes Ferreira, José Calejo Guerra, Francisco Mascarenhas Lemos Year: 2013 Publication: Intax Read the full article > Summary This paper analyzes the corporate income tax reform in Portugal and its…
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…