Business Taxation On Portuguese Double Tax Treaties
This research project focuses on analysis Portugal's double tax treaties policy in relation to business taxation. It entails a detailed analysis of the provisions in existing Portuguese double tax Treaties to draw conclusions about the country's overarching treaty policy. This stidy will evaluate the extend to which Portuguese DTT align with established international models, such as the OECD or UN Models, identifying any deviations and assessing whether these represent a consistent policy pattern. Futhermore, the project will explore trends and evolution of Portugal's DTT policy over tive, providing a comprehensive insight into its approach to international business taxation.
Objectives
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examining the Portuguese double tax treaty policy in respect of business taxation
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analysing the content of Portuguese double tax treaties in force, regarding business taxation,as a means to extract conclusions on the country’s double tax treaty policy
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analysing the extent to which the Portuguese double tax treaties adhere to the OECD or the UN Model (or other existing models)
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dedicating particular attention to Portuguese double tax treaty policies that do not conform to the OECD Model and considering whether such deviations represent a consistent pattern
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using the study and research conducted in order to analyse the trends and evolution of the Portuguese double tax treaty policy
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Empirical research and analysis concerning Portuguese double tax treaties
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Systematic organization of the findings from the analysis of the Portuguese double tax treaties net
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Analysis vis a vis the OECD or the UN Model (or other existing models), as relevant
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Preparation of the report
Research Team
Prof. Dr. Paula Rosado Pereira (Coordinatorandco-author)
Ana Rita Nisa Rato
Gabriella Soares Pereira
Maria Carolina Rodrigues
Marta Ferreira Pedro
Patrícia M. J. Caseiro
Ongoing project
Recent Initiatives
