349.9 (RIB) n.º 148
Monografia
3969
RIBEIRO, João Sérgio
International Taxation : New challenges / coord. by João Sérgio Ribeiro.- Braga : Escola de Direito da Universidade do Minho, 2017.- 201p. ; 23cm
ISBN 978-989-99766-0-3 (Broch.) : OFERTA
DIGITAL ECONOMY / EU APROACH TO HYBRID ENTITIES / DOUBLE TAXATION / IMPACTO ON THE PORTUGUESE
Freword. 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 Calçaca Pires. Hybrid entities -State of art / Francisco Cabral de Matos. Treaty abuse and BEPS /João Sérgio Ribeiro. Qualified and subject-to tax clauses / Gustavo Courinha. What future for the atribution of profits to permanent establishments? / Jorge Manuel Santos Lopes de Sousa. Progress towards tax tranparency: an overview / Séverine Baranger. Double taxation treaties towards a multilateral convention / Glória Teixeira Profits of an entreprise / 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 imoact on the Portuguese Controlled Foreign Companies regime / Ricardo da Palma Borges / Maria Carmo.