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Tax Authorities clarifies tax framework for wind farms and solar plants

Tax Authorities clarifies tax framework for wind farms and solar plants On 03 March 2021, the Portuguese Tax Authorities published a circular in which its legal understanding regarding the tax…

The procedures for the frontloading of European budget funds and multi-annual expenditures were approved

The procedures for the frontloading of European budget funds and multi-annual expenditures were approved The joint Ministerial Order of the Ministry of Finance and Planning No. 48/2021 was published on…

The acquisition of Teclena, S.A. by Zinc Capital, advised by CCSL Advogados, was highlighted as deal of the month by TTR

The acquisition of Teclena, S.A. by Zinc Capital, advised by CCSL Advogados, was highlighted as deal of the month by TTR The Transactional Track Record (TTR) is the leading platform…

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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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