Working Papers

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

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

The implications of adopting a European Central Bank Digital Currency: a tax policy perspectives

The Lisbon International and European Tax Law Seminars nº4
Working Papers
The implications of adopting a European Central Bank Digital Currency: a tax policy perspectives

Autonomous taxation in IRC: a synopsis by law and jurisprudence

CIDEEFF Working Papers - nº5
Working Papers
Autonomous taxation in IRC: a synopsis by law and jurisprudence

Inter-nation equity revisited

The Lisbon International and European Tax Law Seminars nº3
Working Papers
Inter-nation equity revisited

To Be or not B(2B)? The question is about the (sub)digital P(F)E

The Lisbon International and European Tax Law Seminars - nº2
Working Papers
To Be or not B(2B)? The question is about the (sub)digital P(F)E

Non-compliance(s) with contributory obligations to social security and the necessity of its punishment

CIDEEFF Working Papers - nº4
Working Papers
Non-compliance(s) with contributory obligations to social security and the necessity of its punishment

Taxation of outer space income resulting from air transport or employment activities: Is the OECD Model Convention an appropriate tool?

The Lisbon International and European Tax Law Seminars - nº1
Working Papers
Taxation of outer space income resulting from air transport or employment activities: Is the OECD Model Convention an appropriate tool?

The Delimitation of the Robot Concept for Tax Purposes

CIDEEFF Working Papers - nº3
Working Papers
The Delimitation of the Robot Concept for Tax Purposes
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