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By Rogério Fernandes Ferreira, Mónica Respício Gonçalves, José Calejo Guerra, José Mègre Pires
One year after the Reform Commission has started its work, amidst heavy debate and several proposals, Law no. 2/2014 was published in the Republic Gazette on 16 January 2014.
By Rogério Fernandes Ferreira, Mónica Respício Gonçalves, José Calejo Guerra
On 15 January 2014 the Ministry of Foreign Affairs issued Notices no. 9/2014 and 11/2014.
By Rogério Fernandes Ferreira, Marta Machado De Almeida, José Calejo Guerra, Francisco Mascarenhas De Lemos
Angolan's Republic Gazette of 8 October 2013 has been recently released thus publishing Executive Decree no. 333/13, which introduces a new set of rules applicable to the assessment and payment of consumption tax by oil companies in Angola.
By Rogério Fernandes Ferreira
Angolan’s Republic Gazette of 1 October 2013 has been recently released thus publishing Presidential Decree no. 147/13, which introduces a new set of rules applicable to large taxpayers in Angola.
By Rogério Fernandes Ferreira, Marta Machado De Almeida, José Calejo Guerra, Francisco Mascarenhas De Lemos
Angolan’s Republic Gazette of 1 October 2013 has been recently released thus publishing Presidential Decree no. 149/13, which introduces a new set of rules applicable to invoices and equivalent documents to be issued by Angolan taxpayers carrying out commercial or industrial activities.
By Rogério Fernandes Ferreira
On 3 October 2013, the Portuguese Government approved the new "exceptional" and "temporary" regularization regime for tax and social security debts.
By Rogério Fernandes Ferreira, Pedro Saraiva Nércio
On the 2nd of January 2013, the President of the Republic of Portugal requested the assessment of the Constitutional Court regarding three articles of the 2013 State Budget Law (Law n. 66-B/2012, of 31 December).
In the current economic scenario, any corporate tax regime plays a big role in the promotion of economic growth and the Portuguese regime is no exception, even though it can generate important distortions in investment decisions.
By Rogério Fernandes Ferreira, Mónica Respício Gonçalves, Catarina Caldas
Urged by the necessity of attracting foreign investment to the country, the Portuguese Government has recently created a new regime for the granting of so-called "golden visas" to citizens of third countries, willing to invest in Portugal.
By Rogério Fernandes Ferreira
The Mozambican tax system is, nowadays, a modern tax system with a tripartite structure which compares to the most modern tax systems where the income, consumption and assets are taxed separately.