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...

The IBFD Task Force on the Digital Economy prepared an earlier version of this document for the purpose of commenting on the policy, technical and administration issues raised by each of the Three Proposals [hereinafter: the Proposals] contained in Section 2 of the Public Consultation Document...

This study assesses the compatibility of the EU's proposal on a Digital Service Tax with EU and WTO law.In the author's view, the European Commission's proposal for a DST is compliant with WTO law. The same cannot be said regarding EU law. In fact, the proposal raises several issues concerning...

This study aims to provide feedback to the OECD on its Public Consultation, launched on 9 October 2019. The sections of this document mirror the questions for public comment included in that Consultation.This document consists of eight sections. After the overall assessment, each section...

This study aims to provide feedback to the OECD on its Public Consultation, launched on 8 November 2019, on the specific matters of the Global Anti-Base Erosion (GloBE) Proposal, also known as Pillar Two of the BEPS 2.0 Project, as included in the Public Consultation Document (The "Public...

Portuguese Abstract: Num mundo cada vez mais globalizado, o discurso sobre o desenvolvimento é muitas vezes limitado às questões da ajuda directa e dos subsídios. O objectivo do presente estudo é o de demonstrar a forte relação existente entre tributação internacional e desenvolvimento....

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...

This book chapter provides a comprehensive overview of the tax framework applicable to non-for-profit charities in Portugal. It was drafted as the Portuguese national report for the EATLP congress, that took place in Rotterdam

[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”,...