The tax treaty between Portugal and Angola has now entered into force. In accordance with the treaty, it shall apply: in Portugal: a) with regard to withholding taxes, the rules…
Legal framework of buildings without a known owner Decree-Law no. 149/2019, of October 9, establishes that the procedure of identification, recognition and registration of rustic or mixed buildings without a…
Financial services and social security measures to be applied in the event of Brexit Decree-Law n.º 147/2019, of 30 September 2019, approves the measures to be applied in the event…
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…
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…
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…
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…
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…