10AB
Analítico de Periódico
Sanches, J. L. Saldanha
Tax harmonization versus tax competition: a view from the periphery
Fiscalidade, Coimbra Editora, n.º 35, Julho / Setembro 2008, p.5-11 24cm
Direito Fiscal
1. The revenue safeguarding phase
2. The holdings from Madeira and Portuguese fiscal policy
3. The ECJ and the specific anti-avoidance provisions
4. The dual income tax: from the taxation of capital to the optimization of capital flows
5. A Common Consolidated Corporate Tax Base (CCCTB)