A partir de 4 de Maio de 2017 deixará de ser possível emitir acções ao portador em Portugal. Deste modo, o Governo deverá regulamentar a conversão de acções ao portador…
O Decreto Presidencial n.º 79/17 de 24 de Abril veio alterar o Decreto Presidencial n.º 43/17 de 6 de Março, o qual estabelece as regras aplicáveis à contratação de estrangeiros…
Authors: José Calejo Guerra Year: 2007 Publication: Revista Fiscalidade Read the full article > Summary This paper analyzes the differences and inconsistencies between non-discrimination clauses in tax treaties and in European Union law…
Authors: José Calejo Guerra Year: 2011 Publication: European Taxations Read the full article > Summary The paper focus on the interaction between “limitation on benefits” clauses used as anti-avoidance devices in tax treaties…
Authors: José Calejo Guerra Year: 2013 Publication: Advocatus Read the full article > Summary This paper addresses the main features of the corporate income tax reform in Portugal.
Authors: Rogério Fernandes Ferreira, José Calejo Guerra, Francisco Mascarenhas Lemos Year: 2013 Publication: Intax Read the full article > Summary This paper analyzes the corporate income tax reform in Portugal and its…
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…