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Amendments to the tax law aimed at enhancing taxpayers’ guarantees and promoting tax simplification published

Amendments to the tax law aimed at enhancing taxpayers’ guarantees and promoting tax simplification published Law no. 7/2021, from 26th February, was published today. This diploma amends, among other, the…

Changes to the regulations of Porta de Entrada – Support Program for Urgent Accommodation

Changes to the regulations of Porta de Entrada – Support Program for Urgent Accommodation Portaria no. 44/2021, from February 22nd, was published today. This diploma amends the regulations applicable to…

Changes to the regulations of the Support Program for Access to Housing and of the Program for Affordable Leasing have been published

Changes to the regulations of the Support Program for Access to Housing and of the Program for Affordable Leasing have been published Portarias nos. 40/2021, 42/2021 and 41/2021, all from…

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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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