Decree-law 28/2019, of February 15, governs the issuance and processing of invoices and other tax relevant documents as well as the keeping of company accounts records, promoting the use of…
The double tax treaty signed between Portugal and Angola was ratified today through Presidential Decree no. 12/2019. The tax treaty shall come into force when all domestic law requirements are…
According with Decree no. 1/2019, published on the 4th of February, taxpayers with retirement saving plans are now covered by the IRS automatic tax return. Click on the link below…
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…