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Strategic R&D Location in European Manufacturing Industries
Belderbos, René; Lykogianni, Elissavet; Veugelers, … - 2006
We develop and empirically test a model of foreign R&D investments that takes into account strategic interaction in R&D location decisions by multinational firms in the context of R&D spillovers and foreign technology sourcing strategies. In a two-country, two-firm model with cross investments,...
Persistent link: https://www.econbiz.de/10014054620
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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 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
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OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in Sopora (Case C-512/13), which was decided by the Grand Chamber of the ECJ on 24 February 2015. It concerns the question of whether a specific requirement to obtain a tax advantage for foreign (incoming)...
Persistent link: https://www.econbiz.de/10012829033
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‘God Save the Brexit’ : Tax Implications of Leave Vote
Ambagtsheer-Pakarinen, Laura - 2020
This study was drafted shortly after the announcement of the referendum by which the United Kingdom decided to leave the European Union. In this article, the authors make a comprehensive assessment of what would be the tax consequences attached the decision. The article is of interest not only...
Persistent link: https://www.econbiz.de/10012829042
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OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withh...
Pinto Nogueira, João Félix - 2020
This article examines the decision of the CJEU in Brisal and KBC Finance Ireland (Case C-18/15) of 13 July 2016. Following a Portuguese reference for a preliminary ruling, the Court's decision provides further clarification on the permissibility of withholding taxation within the European Union....
Persistent link: https://www.econbiz.de/10012829045
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OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries
Pinto Nogueira, João Félix - 2020
This article examines the decision of the decision of the ECJ on SECIL (Case C-464/14), in which the 5th Chamber of the Court of Justice of the European Union (ECJ) delivered its decision on 24 November 2016, following the Opinion of Advocate General Wathelet of 27 January 2016. The case...
Persistent link: https://www.econbiz.de/10012829047
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The Compatibility of the EU Digital Services Tax with EU and WTO Law : Requiem Aeternam Donate Nascenti Tributo
Pinto Nogueira, João Félix - 2020
media. These concerns are grounded on the shared understanding that big multinationals bear lower taxes in comparison with … smaller companies or individuals.However, more recently, there was an association made between multinationals and digital …. Suddenly, the problem is no longer the arbitrage to which only multinationals have access, but the systematic lower taxation of …
Persistent link: https://www.econbiz.de/10012829069
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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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OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article examines the decision of the Grand Chamber of the Court of Justice of the European Union (ECJ) in Berlioz Investment Fund SA (Case C-682/15) delivered on 16 May 2017, following the Opinion of Advocate General Wathelet of 10 January 2017.The case concerned the levying of tax...
Persistent link: https://www.econbiz.de/10014031791