On February 1st, the General Tax Law was amended to provide for the legal obligation of interest payment by the tax authorities in case any taxes paid are declared as…
Decree-Law n. º 19/2019, of 28 of January, introduces the new Investment and Real Estate Management Companies (“SIGI”) regime, commonly known in the European markets as “Real Estate Investment Trusts”…
Order no. 791-A/2019, published today, updates the personal income tax withholding rates for 2019 (mainland Portugal). As a relevant note, there is a reduction on withholding tax rates for income…
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…