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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…

Municipal surtax rates applicable to corporate income tax of 2020 published

Municipal surtax rates applicable to corporate income tax of 2020 published On 16 February 2021, the Portuguese Tax Authorities published a circular in which the municipal surtax rates for each…

Amendments to the Golden Visa regime were published

Amendments to the Golden Visa regime were published The diploma amending the legal regime of residency for investment in Portugal – so-called Golden Visa scheme – was published last Friday.…

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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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