Publications

2022

Value creation, value capture, and value extraction: What theory for a new international tax system?

The Lisbon International and European Tax Law Seminars nº8
Working Papers
Value creation, value capture, and value extraction: What theory for a new international tax system?

“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties

The Lisbon International and European Tax Law Seminars nº7
Working Papers
“Work on the Move”: Rethinking Taxation of Labour Income under Tax Treaties

International Tax Issues related to Bitcoin and Other Cryptoassets in Double Tax Treaties

The Lisbon International and European Tax Law Seminars nº6
Working Papers
International Tax Issues related to Bitcoin and Other Cryptoassets in Double Tax Treaties

Addendum - Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)

Análise inferencial - Adenda
Other Publications
Addendum - Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)

Results on Tax Litigation in CAAD - Arbitration Decisions published in 2018 and 2019

Litigância Tributária em Portugal: Estudo Jurídico e Empírico
Other Publications
Results on Tax Litigation in CAAD - Arbitration Decisions published in 2018 and 2019

Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)

Litigância Tributária em Portugal: Estudo Jurídico e Empírico
Other Publications
Results on Tax Litigation in CAAD - Arbitration Decisions published from 2016 to 2021 (litigation value above 100 thousand euros)

Results on Tax Litigation in STA - Judgments published from 2018 and 2019 (litigation value above 100 thousand euros)

Litigância Tributária em Portugal: Estudo Jurídico e Empírico
Other Publications
Results on Tax Litigation in STA - Judgments published from 2018 and 2019 (litigation value above 100 thousand euros)

Results on Tax Litigation in STA - Judgments published from 2018 and 2019

Litigância Tributária em Portugal: Estudo Jurídico e Empírico
Other Publications
Results on Tax Litigation in STA - Judgments published from 2018 and 2019

Contemporary aspects of tax certainty: Digital tax, GAARs and tax rulings in the field of fiscal state aid

The Lisbon International and European Tax Law Seminars nº5
Working Papers
Contemporary aspects of tax certainty: Digital tax, GAARs and tax rulings in the field of fiscal state aid

Editorial Note: The World Split in Two and the Future of the International Tax System

Editorial Intertax - Volume 50, Issue 6/7 - Ana Paula Dourado
Other Publications
Editorial Note: The World Split in Two and the Future of the International Tax System

Is There A Need for A Directive on Pillar 2? A Few Normative Comments

Debate Intertax - Volume 50, Issue 6/7 - Werner Haslehner
Other Publications
Is There A Need for A Directive on Pillar 2? A Few Normative Comments

Is There A Need for A Directive on Pillar Two?

Debate Intertax - Volume 50, Issue 6/7
Other Publications
Is There A Need for A Directive on Pillar Two?
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