IBFD Global Tax Treaty Commentaries - Universities Project

The project was conducted in the sequence of an invitation by the IBFD for Prof. Ana Paula Dourado and the CIDEEFF to participate in the sixth edition of the Global Tax Treaty Commentaries (GTTC) University Project.

The GTTC is a digital global commentary, launched by the IBFD, to assist in the analysis of the Tax Treaties. Each year the IBFD invites University teams to conduct analysis and empirical research concerning international tax treaties, to contribute to the GTTC.

The CIDEEFF / Lisbon University Law School Team was coordinated by Prof. Ana Paula Dourado and Prof. Paula Rosado Pereira. The Team comprised, as authors, three PHD ans Masters students: Maria Afonso d’Albuquerque, Leidson Rangel and Maria Serra.

The scope of the project conducted by the Team was the sistematic research and analysis covering the Portuguese tax treaty policy, the Portuguese Tax Treaties deviations in relation to the OECD and ONU Model Tax Conventions, as well as tax treaty case law.

The theme of this year project was "Individuals - Non business active income".

As a result of the mentioned work of research and analysis, the CIDEEFF / Lisbon University Law School Team produced a Report / Working Paper covering the main findings.

The report presented by the CIDEEFF research team was selected as one of the two finalist teams in this year's competition, finishing in second place. A total of 45 teams were invited, and it was the first time that CIDEEFF and the University of Lisbon took part in this competition.

In recognition of their work, the IBFD published the report presented by the CIDEEFF team: CIDEEFF Report | 2022 IBFD - Global Tax Treaties Commentary (GTTC) (Avaiable at "Download")

Research Team

Coordinators

Profa. Doutora Ana Paula Dourado

Profa. Doutora Paula Rosado Pereira

Researchers

Maria d'Albuquerque

Leidson Rangel

Maria Serra

Duration: 2021 (12 months)

Project status: Closed