A autoridade tributária e aduaneira na gestão da fronteira externa da União Europeia / Ana Paula Caliço Raposo -- Notas breves sobre a al. b) do no 10 do art. 51 do CIRC : a "distância entre a intenção e o gesto" / António Lobo Xavier -- A complexidade das opções de tributação em...

Gender inequality is profoundly unjust and in clear contradiction to the philosophy of the ?fair go?. In spite of some action by recent governments, Australia has fallen behind in policy and outcomes, even as the G20 group of nations, the Organisation for Economic Co-operation and Development...

This book shows how the globalization of trade, the digitization of the economy, tax competition between sovereign states, the erosion of the tax base, and the transfer of profits have all revealed the weaknesses of a traditional tax system that has reached its limits, and how numerous states...