João Félix Pinto Nogueira

International Bureau of Fiscal Documentation

Deputy Academic Chairman

Rietlandpark, 301

Amsterdam, 1019 DW

Netherlands

http://https://www.ibfd.org/IBFD-Profiles/Jo-o-F-lix-Pinto-Nogueira

University of Cape Town (UCT)

Private Bag X3

Rondebosch, Western Cape 7701

South Africa

SCHOLARLY PAPERS

64

DOWNLOADS

1,469

SSRN CITATIONS

3

CROSSREF CITATIONS

1

Scholarly Papers (64)

1.

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Fundamentals of Taxation, July 2019
Number of pages: 28 Posted: 04 Aug 2020
Pasquale Pistone, Jennifer Roeleveld, Johann Hattingh, João Félix Pinto Nogueira and Craig West
Vienna University of Economics and Business, University of Cape Town (UCT), University of Cape Town (UCT) - Faculty of Law, International Bureau of Fiscal Documentation and International Bureau for Fiscal Documentation (IBFD)
Downloads 282 (135,777)

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Taxation, Tax law, International taxation

2.

The OECD Public Consultation Document 'Global Anti-Base Erosion (GloBE) Proposal - Pillar Two': An Assessment

Bulletin for International Taxation, 2-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 19 Aug 2020
João Félix Pinto Nogueira, Pasquale Pistone, Betty Andrade and Alessandro Turina
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation
Downloads 211 (180,543)

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Taxation, Tax law, European taxation

3.

The OECD Public Consultation Document 'Secretariat Proposal for a 'unified Approach' under Pillar One': An Assessment

Bulletin for International Taxation, 1-2020, IBFD
Number of pages: 20 Posted: 14 Aug 2020 Last Revised: 20 Aug 2020
João Félix Pinto Nogueira, Betty Andrade, Pasquale Pistone and Alessandro Turina
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 145 (248,922)
Citation 1

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Taxation, Tax law, European taxation

4.

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

Opinio Juris in Comparatione, Studies in Comparative and National Law Impact of Coronavirus Emergency - Special Issue 2020
Number of pages: 24 Posted: 08 Feb 2021 Last Revised: 24 May 2021
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 64 (422,926)

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Tax, Taxation, Tax law, International taxation, CIT, PIT, VAT, Deferral, Policy, SARS-CoV-2, COVID, COVID-19, Portugal

5.

Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy

Intl. Tax Stud. 3(2021), Journal Articles & Opinion Pieces IBFD [ISSN: 2590 1117]
Number of pages: 20 Posted: 20 Apr 2021 Last Revised: 04 Jun 2021
João Félix Pinto Nogueira, Pasquale Pistone and Alessandro Turina
International Bureau of Fiscal Documentation, Vienna University of Economics and Business and International Bureau of Fiscal Documentation
Downloads 60 (440,317)

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Taxation, Tax law, European taxation

6.

Exit Taxation of Companies in Portugal

European Tax Studies, SEAST
Number of pages: 15 Posted: 10 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 45 (495,659)

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Taxation, Tax law, European taxation, Exit taxes

7.

OS ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-759/15), on State Aid Granted by Transfer Pricing Rulings

European Taxation, vol. 60, n. 5 (2020)
Number of pages: 14 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 40 (518,560)
Citation 2

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Taxation, Tax law, European taxation

8.

OS ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the 'Beneficial Ownership' Requirement and the Anti-Abuse Principle in the Company Tax Directives

European Taxation, vol. 59, n. 10 (2019)
Number of pages: 23 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 38 (528,269)

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Taxation, Tax law, European taxation

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Dual residence, deemed residence of individuals, double tax conventions

10.

Opinion Statement ECJ-TF 3/2019 on the CJEU Decision of 22 November 2018 in Case C-575/17, Sofina, on Withholding Taxes, Losses and Territoriality

European Taxation, vol. 60, n. 2/3 (2020)
Number of pages: 10 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 33 (554,066)

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Taxation, Tax law, European taxation

11.

Opinion Statement ECJ-TF 4/2019 on the CJEU Decision of February 26, 2019, in Case C-135/17, X-GmbH, Concerning the Application of the German CFC Legislation in Relation to Third Countries

European Taxation, vol. 60, n. 4 (2020)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 31 (564,965)

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Taxation, Tax law, European taxation

12.

Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in Tax Law)

Segurança e Confiança Legítima do Contribuinte (2013)
Number of pages: 16 Posted: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 25 (601,840)

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Segurança jurídica, direito tributário

13.

OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

European Taxation, vol. 59, n. 9 (2019)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 25 (601,840)

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Taxation, Tax law, European taxation

14.

OS ECJ-TF 3/2017 on the Decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), Concerning the Right to Judicial Review Under Article 47 of the EU Charter of Fundamental Rights in Cases of Cross-Border Mutual Assistance in Tax Matters

European Taxation, vol. 58, n. 2/3 (2018)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 23 (615,265)

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Taxation, Tax law, European taxation

15.

OS ECJ-TF 1/2018 on the Compatibility of Limitation-on-Benefits Clauses with the EU Fundamental Freedoms

European Taxation, vol. 58, n. 9 (2018)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 22 (622,171)

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Taxation, Tax law, European taxation

16.

OS ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission V. United Kingdom ('Final Losses') (Case C-172/13), Concerning the 'Marks & Spencer Exception'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 11 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 21 (629,093)

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Taxation, Tax law, European taxation

17.

OS ECJ-TF 4/2017 on the Decision of the Court of Justice of the European Union of 9 February 2017 in X (Case C-283/15) ('Pro-Rata Personal Deductions'), Concerning Personal and Family Tax Benefits in Multi-State Situations

European Taxation, vol. 58, n. 4 (2018)
Number of pages: 12 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 19 (643,309)

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Taxation, Tax law, European taxation

18.

OS ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on 'Horizontal Discrimination'

European Taxation, vol. 56, n. 2/3 (2016)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 28 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 19 (643,309)

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Taxation, Tax law, European taxation

19.

OS ECJ-TF 2/2020 on the CJEU Decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on Progressive Turnover Taxes

European Taxation, 2020
Number of pages: 20 Posted: 30 Dec 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 18 (650,420)

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Taxation, Tax law, European taxation

20.

Neutralização na distribuição de dividendos intra-europeia (Neutralization of Intra-European Dividend Distribution)

Revista de Finanças Públicas e Direito Fiscal (2014)
Number of pages: 15 Posted: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 18 (650,420)

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Tributação, sociedades não residentes

21.

A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (The Legal Standing of the Taxpayer in the Framework of Exchange of Information Procedure)

Argumentum (2014)
Number of pages: 21 Posted: 21 Aug 2020
João Félix Pinto Nogueira and Andrea Guerreiro
International Bureau of Fiscal Documentation and affiliation not provided to SSRN
Downloads 17 (657,567)

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Exchange of informations, Taxpayers, Procedural rights

22.

Abuso de Direito em fiscalidade directa - a emergência de um "novo" operador jurisprudencial comunitário (Abuse in European Tax Law - The Emergence of a New European Concept)

Revista da Faculdade de Direito da Universidade do Porto, 2009
Number of pages: 67 Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 16 (664,727)

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Taxation, Tax Law

23.

OS ECJ-TF 2/2017 on the ECJ Decision of 21 December 2016 in World Duty Free Group and Others (Joined Cases C-20/15 P and C-21/15 P), Concerning the Requirements of Selective Aid in the Sense of Article 107 of the TFEU

European Taxation, vol. 57, n. 8 (2017)
Number of pages: 7 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, PriceWaterhouseCoopers LLP - PricewaterhouseCoopers GmbH, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 16 (664,727)

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Taxation, Tax law, European taxation

24.

OS ECJ-TF 2/2016 on the Decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the Admissibility of Gross Withholding Tax of Interest

European Taxation, vol. 57, n. 1 (2017)
Number of pages: 9 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent, Independent and Independent
Downloads 16 (664,727)

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Taxation, Tax law, European taxation

25.

Opinion Statement ECJ-TF 1/2016 on the Judgment of 17 September 2015 of the Court of Justice of the EU in the Combined Cases C-10/14, Miljoen, C-14/14, X, and C-17/14, Société Générale, on the Dutch Dividend With-holding Tax

European Taxation, vol. 56, n. 6 (2016)
Number of pages: 11 Posted: 21 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 15 (672,297)

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Taxation, Tax law, European taxation

26.

Autonomas ma non troppo - Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts - STJUE de 25 Octobre de 2007 (Autonomas Ma Non Troppo - Analysis of the Autonomy of Infra-State Entities Following Cjeu's Decision on Geurts on 25th October 2007)

Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos, 2009
Number of pages: 46 Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 15 (672,297)

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autonomía, igualdad, tributario, europeo e infra-estatal

27.

OS ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French 'Intégration Fiscale'

European Taxation, vol. 56, n. 5 (2016)
Number of pages: 5 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and Independent
Downloads 15 (672,297)

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Taxation, Tax law, European taxation

28.

OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

European Taxation, vol. 56, n. 1 (2016)
Number of pages: 6 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Asociación Española de Asesores Fiscales (AEDAF), Independent and affiliation not provided to SSRN
Downloads 15 (672,297)

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Taxation, Tax law, European taxation

29.

Portugal: Tax Residence Certification and Entitlement to Compensatory Interest Within a Relief at Source System

Tax Treaty Case Law around the Globe, 2016
Number of pages: 1 Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 14 (679,851)

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Taxation, Tax Law, European Taxation

30.

Segurança Social - Perspectiva Fiscal [Social Security - Tax Perspective]

Nos vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier, Vol. II, 2007
Number of pages: 21 Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 13 (687,505)

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Taxation, Tax law

31.

OS ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

European Taxation, vol. 57, n. 4 (2017)
Number of pages: 16 Posted: 20 Aug 2020 Last Revised: 17 Oct 2020
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Vienna University of Economics and Business, Independent, Independent, Independent, Independent and Asociación Española de Asesores Fiscales (AEDAF)
Downloads 13 (687,505)

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Taxation, Tax law, European taxation

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Taxation, Tax law

33.

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

World Tax Journal, 2020 (Volume 12), No. 3
Number of pages: 1 Posted: 20 Aug 2020 Last Revised: 28 Jul 2021
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 12 (695,346)

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Taxation, Tax law, European taxation

34.

Breve anotação sobre o conceito de taxa (Brief Notes on the Concept of Tariff)

Revista da Faculdade de Direito da Universidade do Porto, 2005
Number of pages: 5 Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 11 (703,174)

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Taxation, Tax law, tariff

35.

Portugal: Right to be Notified in Requested State

Tax Treaty Case Law Around the Globe 2014
Number of pages: 2 Posted: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 10 (710,844)

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Taxation, Tax law, European taxation

36.

Portugal: The Impact of the OECD and the UN Models in the Portuguese DTC's

The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties, 2012
Number of pages: 35 Posted: 19 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 10 (710,844)

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tax treaty policy, double tax conventions

37.

Portugal: Non-Discrimination and Access to Domestic Law Incentives for Individuals in the Residence State

Tax Treaty Case Law around the Globe, 2016
Number of pages: 1 Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 10 (710,844)

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Taxation, Tax Law, European Taxation

38.

Semiótica de la proporcionalidad - de la catedral de santiago a la fiscalidad directa europea (Semiotics of Proportionality - Proportionality in Direct Taxation)

Dereito - Revista Xurídica da Universidad de Santiago de Compostela, Vol. 18, Nº 1, 2009, págs. 315-330
Number of pages: 12 Posted: 12 Aug 2020 Last Revised: 08 Sep 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 10 (710,844)

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Taxation, Tax law

39.

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

European Taxation, vol. 61, n. 6 (2021) [ISSN: 2352-9199]
Number of pages: 7 Posted: 11 Sep 2021 Last Revised: 15 Sep 2021
Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, International Bureau of Fiscal Documentation, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 9 (718,812)

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Taxation, Tax law, European taxation

40.

Incentivos fiscais para a investigação e desenvolvimento em Portugal (Tax Benefits for Research and Development in Portugal)

Revista da Faculdade de Direito da Universidade do Porto, 2004
Number of pages: 13 Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 9 (718,812)

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Taxation, Tax law

41.

Algumas notas sobre a Mens Iuris do TJCE em matéria de fiscalidade directa (Some Notes on the ECJ’s Mens Iuris on Direct Taxation)

Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador), 2006
Number of pages: 11 Posted: 17 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 9 (718,812)

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Taxation, Tax law

42.

Tributação e Desenvolvimento - Contributo do direito fiscal internacional (Tax and Development: The Contribute From International Taxation)

Revista Direito e Desenvolvimento, 2011
Number of pages: 21 Posted: 07 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 9 (718,812)

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Tax, International Tax Law, Development

43.

Taxation of Charities in Portugal (Portuguese National Report for the EATLP Congress in Rotterdam)

EATLP Series, 2015
Number of pages: 44 Posted: 06 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 9 (718,812)

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Taxation, Tax Law, European Taxation

44.

Preface to the Book of Catarina Gomes Mendes Noronha, Novo Regime Fiscal De Comunicação Obrigatória – Esquemas De Planeamento Fiscal (New Mandatory Reporting Tax Regime - Tax Planning Schemes)

Novo Regime Fiscal de Comunicação Obrigatória – Esquemas de Planeamento Fiscal (Catarina Gomes Mendes Noronha), 2021
Number of pages: 15 Posted: 12 Jun 2021
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
Downloads 8 (726,673)

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Taxation, Tax Law, International Taxation

45.

Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T-892/16, Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establishments in Ireland

European Taxation, 2021 (Volume 61), No. 2/3
Number of pages: 14 Posted: 20 Sep 2021
International Bureau of Fiscal Documentation, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Vienna University of Economics and Business, Queen Mary University of London, School of Law, Independent, Asociación Española de Asesores Fiscales (AEDAF), Independent, Independent and Independent
Downloads 0

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Taxation, Tax law, European taxation

46.

PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation

Tax Treaty Case Law around the Globe 2014
Posted: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

47.

Portugal: The Meaning of Royalties and Payments for Software

Posted: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

48.

Portugal - The Feared Austerity Budget Enters into Force

European Taxation, Vol. 52, issue 2, 2012
Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

49.

Right of Establishment in CJEU's Case Law (Libertad de establecimiento)

Comentários de Derecho Tributario Comunitario - Analisis e interacción con la normativa fiscal española, 2020
Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Derecho Tributario, libertad de establecimiento

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Taxation, Tax law

51.

Princípio da Independência: Fundamentos jurídicos de uma compreensão actual (Arm's Length Principle: Legal Foundations for a Modern Understanding)

Preços de Transferência e o Caso Português (Glória Teixeira & Duarte Barros, eds), 2004
Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, Transfer pricing

52.

Reconstructing the Treaty Network - EU report

IFA Cahiers de droit fiscal international volume 105, 2020
Posted: 20 Aug 2020
International Bureau of Fiscal Documentation, Vienna University of Economics and Business, Universitat de València, Universite du Luxembourg, Independent, Tilburg University, Vienna University of Economics and Business - Institute for Austrian and International Tax Law, Independent, Independent, Independent, Independent, Independent and Independent

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Taxation, Tax law, European Union law

53.

Justifications and Proportionality - The Two Last Moments of Cjeu's Case Law in What Concerns Compatibility of Domestic Tax Rules with Fundamental Freedoms (Justificaciones y Proporcionalidad - Los últimos dos tramos en la Jurisprudencia del TJUE en materia de compatibilidad de normas tributarias internas sobre la en fiscalidad directa con las libertades comunitarias)

Impuestos directos y libertades fundamentales del tratado de funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea (2016)
Posted: 20 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

Abstract:

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Derecho tributario, normas tributarias, libertades fundamentales

Abstract:

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Proportionality, Fundamental freedoms, Taxation

55.

Portugal: Can a Servicer Become An Agent Permanent Establishment?

Essers et all (ed.), Tax Treaty Case Law around the Globe 2018
Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

56.

Portugal: Taxation of Image and Economic Rights of Football Players

Essers et all (ed.), Tax Treaty Case Law around the Globe 2018
Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

57.

The 2019 OECD Proposals for Addressing the Tax Challenges of the Digitalization of the Economy: An Assessment

International Tax Studies, 2-2019
Posted: 14 Aug 2020
João Félix Pinto Nogueira, Betty Andrade and Pasquale Pistone
International Bureau of Fiscal Documentation, International Bureau of Fiscal Documentation and Vienna University of Economics and Business

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Taxation, Tax law, European taxation

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

International Tax Studies 1-2019, IBFD
Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

Pistone, P and Weber, D., Taxing the Digital Economy (2019)
Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

59.

‘God Save the Brexit’: Tax Implications of Leave Vote

European Taxation, Vol 56, n.º 11, 2016
Posted: 14 Aug 2020
affiliation not provided to SSRN, affiliation not provided to SSRN, affiliation not provided to SSRN, International Bureau of Fiscal Documentation, West University of Timisoara and affiliation not provided to SSRN

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Taxation, Tax Law, European Taxation

60.

Direct Tax Consequences of a Member State Leaving the European Union: Brexit and European Integration

P. Pistone (ed.) European Tax Integration: Law, Policy and Politics, 2018
Posted: 14 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax law, European taxation

61.

The notion of tax [PT National report for IFA Cahiers of International Taxation, Vol. 101, n.º 2, 2016]

IFA Cahiers of International Taxation, Vol. 101, n.º 2, 2016
Posted: 14 Aug 2020 Last Revised: 21 Aug 2020
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation

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Taxation, Tax Law, European Taxation

62.

L’exit tax sulle società in Portogallo

European Tax Studies, SEAST
Number of pages: 22
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
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Taxation, Tax law, European taxation, Exit taxes

63.

Los impuestos de salida sobre personas jurídicas en Portugal

European Tax Studies, SEAST
Number of pages: 25
João Félix Pinto Nogueira
International Bureau of Fiscal Documentation
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Taxation, Tax law, European taxation, Exit taxes

64.

Pillar Two and EU Law

Global Minimum Taxation?: An Analysis of the Global Anti-Base Erosion Initiative (A. Perdelwitz & A. Turina eds., IBFD 2020), Books IBFD
Number of pages: 1
João Félix Pinto Nogueira and Alessandro Turina
International Bureau of Fiscal Documentation and International Bureau of Fiscal Documentation
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Taxation, Tax law, European taxation

Other Papers (1)

Total Downloads: 9