An Extraordinary regularization scheme for tax, customs and social security debts was adopted in the State Budget Law of Angola for 2019. According to this regime, the regularization of tax,…
Decree no. 24/2019, published today, updated the Social Support Index (IAS) from € 428,90 to € 435,76. The Social Support Index (IAS) is used as baseline value for calculating pensions, contributions…
Decree-Law n. º 8/2019, of January 15, published today, lays out the legal regime for the production and usage of cannabis for medicinal purposes. The new legal regime governs different…
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…