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GloBE and EU Law : Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market
Pinto Nogueira, João Félix - 2020
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...
Persistent link: https://www.econbiz.de/10012826846
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GloBE and EU Law : Assessing the Compatibility of the OECD's Pillar Ii Initiative on a Minimum Effective Tax Rate with EU Law and Implementing it within the Internal Market
Pinto Nogueira, João Félix - 2023
This article examines the compatibility of the OECD's proposed rules on GloBE (pillar II) with EU law, covering both primary law and secondary law. In addition, it discusses the amendments required by the implementation of this initiative within the internal market. In what concerns...
Persistent link: https://www.econbiz.de/10014263737
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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
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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
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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
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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
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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
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Portugal : PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation
Pinto Nogueira, João Félix - 2022
personality: (i) both PEs and companies are taxed on an unrestricted basis in Portugal and, more specifically, (ii) both are fully …
Persistent link: https://www.econbiz.de/10013299941
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Digital Services Tax : Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy
Pinto Nogueira, João Félix; Pistone, Pasquale; … - 2021
This Study contains the final version of the document elaborated by the IBFD Task Force on the Digital Economy as a submission to the European Commission in the framework of its 2021 Public Consultation on the possible introduction of an EU digital levy. Based on a reconstruction of the...
Persistent link: https://www.econbiz.de/10013225070
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OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2021
This article is a commentary on the decision of the Court of Justice of the European Union on the Vodafone case, C-74/78 on progressive turnover taxes.In our view, the Court’s decision provides clarifications for ascertaining the compatibility of domestic turnover taxes with the fundamental...
Persistent link: https://www.econbiz.de/10013237657