Portuguese “blacklist” updated
Portugal updated its tax havens blacklist through Order no. 345-A/2016 of December 30. This updated removes Jersey, Isle of Man and Uruguay from the list of territories deemed automatically as…
State Budget for 2017 published
The State Budget Law for 2017 was published including some changes to the existing tax legislation. Please contact us for further information at info@ccsllegal.com. [Photo: Ashraf Ali, available at: unsplash.com]
Real Estate base value updated for Real Estate Tax purposes
The reference value used for Real Estate Tax purposes for 2017 was established at € 482.40 per square meter, which is the same as the value used for 2016. This…
Some of Our Recommended Publications
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…