Ordinance no. 230/2019, published on July 23, amended the list of activities considered as high added value activities for the purposes of the non-habitual tax residents regime. The amendment reflects…
A new legal regime on the rehabilitation of buildings was approved thus replacing the temporary regime that has been applicable so far. This new legal regime lays down the principles…
A new rehabilitation plan of public real estate has been announced aiming to convert the State’s unused properties (directly owned by the State or by public companies) into affordable housing…
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…