Narrow search
Showing 1 - 10 of 69
Cover Image
Los impuestos de salida sobre personas jurídicas en Portugal (Exit Taxes in Portuguese Corporate Taxation)
Pinto Nogueira, João Félix - 2021
[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...
Persistent link: https://www.econbiz.de/10013312935
Cover Image
L’exit tax sulle società in Portogallo (Exit Taxes in Portuguese Corporate Taxation)
Pinto Nogueira, João Félix - 2021
[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...
Persistent link: https://www.econbiz.de/10013312936
Cover Image
Exit Taxation of Companies in Portugal
Pinto Nogueira, João Félix - 2020
"Should I stay or should I go… "? The implementation of the EU's internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as "an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured", together with...
Persistent link: https://www.econbiz.de/10012829289
Cover Image
Portugal : Taxation of Image and Economic Rights of Football Players
Pinto Nogueira, João Félix - 2020
This case deals with a Portuguese decision on the qualification of amounts due from image and economic rights of football players.The football industry involves billons of euro each year. Thus it is understandable that tax authorities have been paying increasing attention to the incomes of...
Persistent link: https://www.econbiz.de/10014031795
Cover Image
Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal
Pinto Nogueira, João Félix - 2021
This study is focused on the tax measures that have been enacted in Portugal, following the health and economic crisis …
Persistent link: https://www.econbiz.de/10013247781
Cover Image
Portugal : Tax Residence Certification and Entitlement to Compensatory Interest Within a Relief at Source System
Pinto Nogueira, João Félix - 2020
Persistent link: https://www.econbiz.de/10012829041
Cover Image
Portugal : Can a Servicer Become An Agent Permanent Establishment?
Pinto Nogueira, João Félix - 2020
Persistent link: https://www.econbiz.de/10012829070
Cover Image
Portugal : The Impact of the OECD and the UN Models in the Portuguese DTC's
Pinto Nogueira, João Félix - 2020
This article provides a comprehensive review of the Portuguese tax treaty network and of its deviations from the OECD and the UN model Convention. It is undisputed that the OECD Model is the archetype that inspires Portuguese tax treaty policy and shapes most of the solutions contained in...
Persistent link: https://www.econbiz.de/10012829295
Cover Image
Taxation of Charities in Portugal (Portuguese National Report for the EATLP Congress in Rotterdam)
Pinto Nogueira, João Félix - 2020
Portugal. It was drafted as the Portuguese national report for the EATLP congress, that took place in Rotterdam …
Persistent link: https://www.econbiz.de/10012829379
Cover Image
Portugal - The Feared Austerity Budget Enters into Force
Pinto Nogueira, João Félix - 2022
years of Portugal's democracy. Nevertheless, the harshness of the measures came as no surprise to those who have been … following developments in regard to Portugal's economic and financial performance. In addition to the anticipated measures aimed … Portugal should take these developments into consideration in order to better plan their future activities. This note focuses …
Persistent link: https://www.econbiz.de/10013298115