When individuals have questions about Federal benefits, services, and legal rules, they are increasingly seeking help from government chatbots, virtual assistants, and other automated tools. Current forms of automated legal guidance platforms include the U.S. Citizenship and Immigration...

Defined value clauses used to value nonmarketable family limited partnership (FLP) interests create valuation distortions and other public policy issues. This paper describes these abuses and proposes the employment of restrictions similar to those applied to pecuniary formula marital deduction...

A group of journalists recently revealed “LuxLeaks”: a set of documents showing that Luxembourg’s tax authority has been systemically delivering secret deals to multinationals. In this column, I explain why LuxLeaks has revealed a feature, not a bug, in the international tax system....

Portuguese Abstract: Este artigo aborda a relação entre a privacidade de impostos e cumprimento das obrigações fiscais nos Estados Unidos e foi preparado para uma apresentação de abertura em uma conferência intitulado "Tributação, Transparência, Democracia e Desenvolvimento:...

English abstract: This article provides an examination of the two last components of the CJEU's reasoning when assessing the compatibility of domestic tax rules with the TFEU's fundamental freedoms. It argues that contrary to what many authors sustain, justification and proportionality have to...

This study was drafted as the EU topical report for IFA's general report on the topic reconstructing the treaty network and deals with the intersection of three areas: i) European Union law; ii) the OECD's Base Erosion and Profit Shifting project (BEPS) and its implementation, and; iii) member...

Portuguese Abstract: Este artigo fornece uma visão geral histórica sobre o surgimento do regime de preços de transferência. Além disso, examina os seus fundamentos jurídicos e fornece insights sobre as razões pelas quais esse regime se espalhou e foi introduzido na maioria das...

Portuguese Abstract: Este ensaio fornece uma visão geral das diferentes etapas do raciocínio do TJUE ao avaliar a compatibilidade das regras nacionais de tributação direta com as liberdades fundamentais do TFUE. Na opinião do autor, e numa perspetiva estrutural, o raciocínio está...

Spanish Abstract: Este artículo proporciona un análisis en profundidad de una decisión del Tribunal Constitucional portugués sobre la asignación de los ingresos de los impuestos estatales a entidades infraestatales como los municipios portugueses