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

15 Pages Posted: 12 Jun 2021

See all articles by João Félix Pinto Nogueira

João Félix Pinto Nogueira

International Bureau of Fiscal Documentation; Catholic University of Portugal; University of Cape Town (UCT)

Date Written: May 20, 2021

Abstract

Portugeuse abstract: Este texto foi readigido para servir de prefácio ao livro escrito por Catarina Noronha relativo à avaliação de certas características chave que determinam a comunicação obrigatória de esquemas de planeamento fiscal, nos termos da DAC 6 ou da sexta alteração à diretiva UE relativa à cooperação administrativa em matéria de fiscalidade. No texto, o autor tece um conjunto de considerações críticas relativas à legitimidade do estabelecimento de deveres de cooperação tão amplos, incidentes sobre os intermediários e sobre os sujeitos passivos.

English abstract: This text was drafted to serve as preface of the book written by Catarinha Noronha regarding an assessment of certain hallmarks of reportable arrangements in the framework of DAC 6 or the sixth amendment to the EU directive on administrative cooperation. The author presents his critical remarks on the legitimacy of establishing such wide cooperation duty on promotors and taxpayers.

Note: Downloadable document available in Portuguese.

Keywords: Taxation, Tax Law, International Taxation

JEL Classification: K33, K34, F13, E62, D78, E62, F02, F23, F42, H20, H22, H23, H25, H26, H87, O19, O23, O24

Suggested Citation

Pinto Nogueira, João Félix, 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) (May 20, 2021). Novo Regime Fiscal de Comunicação Obrigatória – Esquemas de Planeamento Fiscal (Catarina Gomes Mendes Noronha), 2021, Available at SSRN: https://ssrn.com/abstract=3850217

João Félix Pinto Nogueira (Contact Author)

International Bureau of Fiscal Documentation ( email )

Rietlandpark, 301
Amsterdam, 1019 DW
Netherlands
+31205540100 (Phone)

Catholic University of Portugal ( email )

Palma de Cima
Lisboa, 1649-023
Portugal

HOME PAGE: http://https://fd.porto.ucp.pt/pt-pt/pessoa/joao-felix-pinto-nogueira?parent-page=2611

University of Cape Town (UCT) ( email )

Private Bag X3
Rondebosch, Western Cape 7701
South Africa

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