341.1.UE
Monografia
6323
RIBEIRO, João Sérgio
Internacional Taxation : New Challenges / João Sérgio Ribeiro.- Universidade do Minho : Escola de Direito, [2017].- 201 p. ; 23 cm
ISBN 978-989-99766-0-3 (Broch.) : Oferta
TAXATION, DIGITAL ECONOMY, TAX TRANSPARENCY, ENTERPRISE
Digital economy taxation: the quest for a perfect solution - Conceição Gamito, Joana Branco Pires, Filipe Cunha Marques. Uncovering a brave new world on taxation: income from the digital economy - Rita Calçada Pires. Hybrid entities - State of art - Francisco Cabral de Matos. Treaty abuse and BEPS - João Sérgio Ribeiro. Qualified residence and subject-to-tax clauses - Gustavo Courinha. What future for the attribution of profits to permanent establishments? - Jorge Manuel Lopes de Sousa. progress towards tax transparency: an overview - Séverine Baranger. Double taxation treaties: towards a multilateral convention - Glória Teixeira. Profits of an enterprise - João Francisco Bianco. Corporate Exit Taxes in recent jurisprudence and EU Law: from axiom to axe - António Pedro Braga. The EU Directive against tax avoidance and its possible impact on the Portuguese Controlled Foreign Companies regime - Ricardo da Palma Borges, Marta Carmo.