{
            "id": 41,
            "link": "data/publications/revafp_ano_iv_n1.pdf",
            "image": "data/publications/Revista-AFP_2022",
            "title": "Taxation of Capital Gains Derived from the Alienation of Shares: The Issue of the Qualification of Shares as Immovable Property under the Mozambique and Italy Double Taxation Convention",
	    "autors": "Authors: Ricardo Palma Borges / Ana Isabel Correia / Carlos Alcântara Neves",
            "text": "in Revista Electrónica de Fiscalidade da Associação Fiscal Portuguesa, Year IV, N.º 1. Language: English",
            "data": "2022"
        },

    {
            "id": 40,
            "link": "https://www.caad.org.pt/publicacoes/revistas",
            "image": "data/publications/CAAD-RAT_12",
            "title": "French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD's (Administrative Arbitral Centre) arbitral decision n.º 245/2015",
	    "autors": "Authors: Lisete Santos Rodrigues / Marta Carmo",
            "text": "in Revista Arbitragem Tributária, no. 12, July 2021, pp. 21-27. Language: English",
            "data": "2021"
        },
      {
            "id": 39,
            "link": "https://shop.nwb.de/Themen/Steuerrecht/Weiteres-Steuerrecht/Wegzugsbesteuerung/64325N",
            "image": "data/publications/Wegzugsbesteuerung",
            "title": "Überblick über die Besteuerung natürlicher Personen in Portugal und des NHR-Sonderregimes für Zuzügler",
	    "autors": "Authors: Ricardo da Palma Borges / Prof. Dr. Axel Bader",
            "text": "in (Onlinebuch) Wegzugsbesteuerun, (datenbanken) nwb, 2021. Language: German",
            "data": "2021"
        },
      {
            "id": 38,
            "link": "https://www.ibfd.org/shop/book/controlled-foreign-company-legislation",
            "image": "data/publications/CFC_WU17",
            "title": "Controlled Foreign Company Legislation in Portugal",
	    "autors": "Authors: Ricardo da Palma Borges / Marta Carmo",
            "text": "in Controlled Foreign Company Legislation, International Bureau of Fiscal Documentation, 2020, pp. 573-600. Language: English",
            "data": "2020"
        },
      {
            "id": 37,
            "link": "https://www.afp.pt/content/revista_fiscalidade/ano_1/2019/1/revafp_ano_i_n1_o_artigo_47._da_cdfue_na_jurisprudencia_do_tjue_em_materia_tributaria_marta_carmo.pdf",
            "image": "data/publications/Revista-AFP_2019",
            "title": "O artigo 47.º da Carta dos Direitos Fundamentais da União Europeia na Jurisprudência do Tribunal de Justiça da União Europeia em matéria tributária",
	    "autors": "Author: Marta Carmo",
            "text": "in Portuguese Tax Association's Electronic Magazine, year I, 1st edition, May, 2019. Language: Portuguese",
            "data": "2019"
        },

      {
            "id": 36,
            "link": "https://datenbank.nwb.de/Dokument/756948/",
            "image": "data/publications/NWB_logo",
            "title": "Das portugiesische NHR-Steuerregime für Zuzügler - Eine Beurteilung aus deutscher Sicht",
	    "autors": "Authors: Ricardo da Palma Borges / Prof. Dr. Axel Bader",
            "text": " in IWB Nr. 18 vom 28.09.2018. Language: German",
            "data": "2018"
        },


      {
            "id": 35,
            "link": "https://www.awareu.eu/pt/blog/entry/creditos-tributarios-e-direito-a-um-recurso-efectivo-o-caso-donnellan.html",
            "image": "data/publications/AWAREU_blog",
            "title": "Créditos tributários e direito a um recurso efectivo: o caso Donnellan",
	    "autors": "Author: Marta Carmo",
            "text": "in AwarEU BLOG, October 4th 2018. Language: Portuguese",
            "data": "2018"
        },

      {
            "id": 34,
            "link": "https://www.cidp.pt/revistas/rjlb/2017/3/2017_03_0923_0974.pdf",
            "image": "data/publications/RJLB_N3",
            "title": "International Trade Law, Double Taxation Agreements and the Principle of Non-Discrimination",
	    "autors": "Author: Marta Carmo",
            "text": "in Revista Jurídica Luso Brasileira, Year 3 (2017), no. 3, pp. 923-974. Language: English",
            "data": "2017"
        },
      {
            "id": 33,
            "link": "https://www.sportsandtaxation.com/sign-up/",
            "image": "data/publications/GSLTR_2017",
            "title": "Acquisition of football players’ image rights and economic sporting rights by a Portuguese tax resident sporting company from non-tax resident standard companies under article 17 (2) OECD-MTC",
	    "autors": "Authors: Ricardo da Palma Borges / José Pedro Barros",
            "text": "in Global Sports Law and Taxation Reports, Volume 8, n.º 3, Setembro 2017, pp. 20-25. Language: English. - In order to read this publication you need a paid subscription which can be acquired on this link. Alternatively, please request us this article to geral@rpba.pt.",
            "data": "2017"
        },
      {
            "id": 32,
            "link": "https://issuu.com/comunicadireito/docs/international_taxation",
            "image": "data/publications/International_Taxation_-_New_Challenges",
            "title": "The EU Directive against tax avoidance and its possible impact on the Portuguese Controlled Foreign Companies regime",
	    "autors": "Authors: Ricardo da Palma Borges / Marta Carmo",
            "text": "in International Taxation: New Challenges, January 2017, University of Minho - School of Law,  pp.  180-201. Language: English",
            "data": "2017"
        },

      {
            "id": 31,
            "link": "https://www.almedina.net/entrada-de-ativos-e-permuta-de-partes-sociais-no-regime-da-neutralidade-fiscal-uma-an-lise-comparativa-1563802643.html",
            "image": "data/publications/Regime_da_Neutralidade_Fiscal_-_MJM",
            "title": "Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise comparativa",
	    "autors": "Author: Maria Júlia Ildefonso Mendonça",
            "text": "2016, Livraria Almedina, Coimbra. Language: Portuguese",
            "data": "2016"
        },
      {
            "id": 30,
            "link": "https://www.sportsandtaxation.com/sign-up/",
            "image": "data/publications/GSLTR_Vol7-N1",
            "title": "Portugal: Tax planning for incoming individual sportspersons",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Global Sports Law and Taxation Reports, Volume 7, No. 1, March 2016, pp. 24-30. Language: English. - In order to read this publication you need a paid subscription which can be acquired on this link. Alternatively, please request us this article to geral@rpba.pt.",
            "data": "2016"
        },

      {
            "id": 29,
            "link": "https://www.almedina.net/a-resid-ncia-no-direito-internacional-fiscal-do-abuso-subjectivo-de-conven-es-1587065823.html",
            "image": "data/publications/Residencia_Direito_Internacional_Fiscal_-_GLC",
            "title": "A Residência no Direito Internacional Fiscal",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "2015, Livraria Almedina, Coimbra. Language: Portuguese",
            "data": "2015"
        },
      {
            "id": 28,
            "link": "https://www.sportsandtaxation.com/sign-up/",
            "image": "data/publications/GSLTR_Vol3-N1",
            "title": "The tax planning for incoming professional teamsportsplayers",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Global Sports Law and Taxation Reports, Volume 3, No. 1, March 2012, pp. 22-27. Language: English. - In order to read this publication you need a paid subscription which can be acquired on this link. Alternatively, please request us this article to geral@rpba.pt.",
            "data": "2012"
        },
      {
            "id": 27,
            "link": "https://www.almedina.net/estudos-em-mem-ria-do-professor-doutor-j-l-saldanha-sanches-volume-v-1563854221.html",
            "image": "data/publications/EM_Saldanha_Sanches_-_Vol5",
            "title": "O novo regime fiscal dos residentes não habituais",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Estudos em Memória do Prof. Doutor J. L. Saldanha Sanches, Volume V, Coimbra Editora, Coimbra, 2011, pp. 709-772. Language: Portuguese",
            "data": "2011"
        },

     {
            "id": 26,
            "link": "https://www.wook.pt/livro/revista-fiscalidade-n-43-rui-barreira/11556082",
            "image": "data/publications/Fiscalidade-N43",
            "title": "The taxation of Sportspeople in Portugal",
	    "autors": "Authors: Ricardo da Palma Borges / Miguel Cortez Pimentel / Pedro Ribeiro de Sousa",
            "text": "in The International Sports Law Journal, 2010/3-4, pp. 75-79 and, in a revised and improved version, in Fiscalidade, nr. 43 (July-September 2010), pp. 63-78 (distributed in 2011). Language: English",
            "data": "2011"
        },

    {
            "id": 25,
            "link": "https://www.almedina.net/c-digo-de-procedimento-e-de-processo-tribut-rio-1563854186.html",
            "image": "data/publications/CPPT-BBA",
            "title": "Código de Procedimento e de Processo Tributário",
	    "autors": "Author: Bruno Botelho Antunes",
            "text": "2011, Coimbra Editora, Coimbra. Language: Portuguese",
            "data": "2011"
        },

    {
            "id": 24,
            "link": "https://www.ifa.nl/ifa-cahiers",
            "image": "data/publications/IFA-Cahiers_Vol96A",
            "title": "Cross-Border Business Restructuring",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Cahiers de Droit Fiscal International, Vol. 96a (2011), pp. 603-622. Language: English. - In order to read this publication you need a paid subscription which can be acquired on this website.",
            "data": "2011"
        },
    {
            "id": 23,
            "link": "data/publications\Portugal_-_Software_Taxation_Tax_Treaties_and_the_OECD_Model.pdf.",
            "image": "data/publications/Portugal_-_Software_Taxation_Tax_Treaties_and_the_OECD_Model",
            "title": "Portugal - Software Taxation, Tax Treaties, and the OECD Model",
	    "autors": "Authors: Francisco Sousa da Câmara / Gustavo Lopes Courinha",
            "text": "in Tax Notes International, Vol. 62, nr. 7 (May 16, 2011), pp. 585-588. Language: English",
            "data": "2011"
        },
    {
            "id": 22,
            "link": "https://www.almedina.net/revista-de-finan-as-p-blicas-e-direito-fiscal-ano-iii-n-mero-4-inverno-1563799285.html",
            "image": "data/publications/RFPDF_AnoIII_n4",
            "title": "Avaliação fiscal de acções não cotadas em tempo de crise? Não, obrigado! [Uma análise da (in) constitucionalidade da fórmula prevista no Código do Imposto do Selo]",
	    "autors": "Authors: Ricardo da Palma Borges / Miguel Cortez Pimentel",
            "text": "in Revista de Finanças Públicas e Direito Fiscal, Ano III, nr. 4 - Inverno, 2011, pp. 157-189. Language: Portuguese",
            "data": "2011"
        },
    {
            "id": 21,
            "link": "https://www.almedina.net/estudos-em-homenagem-ao-professor-doutor-paulo-de-pitta-e-cunha-volume-ii-economia-finan-as-p-blicas-e-direito-fiscal-1563799172.html",
            "image": "data/publications/Estudos_em_Homenagem_ao_Professor_Doutor_Paulo_de_Pitta_e_Cunha_Vol-II",
            "title": "O regime fiscal das prestações de serviços efectuadas por não residentes sem estabelecimento estável em Cabo Verde",
	    "autors": "Authors: Ricardo da Palma Borges / Gustavo Lopes Courinha",
            "text": "in Estudos em Homenagem ao Professor Doutor Paulo de Pitta e Cunha, Volume II - Economics, Public Finance and Tax Law, Almedina, Coimbra, 2010, pp. 697-731. Language: Portuguese",
            "data": "2010"
        },

    {
            "id": 20,
            "link": "https://www.isg.pt/revista-fiscalidade-no-40/",
            "image": "data/publications/Fiscalidade_40",
            "title": "O novo regime fiscal dos residentes não habituais",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Fiscalidade, nr. 40 (October - December 2009), pp. 5-57. Language: Portuguese",
            "data": "2009"
        },

    {
            "id": 19,
            "link": "https://www.isg.pt/revista-fiscalidade-no-37/",
            "image": "data/publications/Fiscalidade_37",
            "title": "Da tributação do software nas convenções de dupla tributação celebradas por Portugal, à luz das alterações de 2008 aos comentários da Convenção Modelo da OCDE",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "in Fiscalidade, n.º 37 (January - March 2009), pp. 27-63. Language: Portuguese",
            "data": "2009"
        },
    {
            "id": 18,
            "link": "https://www.isg.pt/revista-fiscalidade-no-37/",
            "image": "data/publications/Fiscalidade_37",
            "title": "Impugnação judicial em situações de retenção na fonte - uma nova perspectiva sobre o interesse processual",
	    "autors": "Author: Bruno Botelho Antunes",
            "text": "in Fiscalidade, n.º 37 (January - March 2009), pp. 100-112. Language: Portuguese",
            "data": "2009"
        },

    {
            "id": 17,
            "link": "https://www.bertrand.pt/livro/reestruturacao-de-empresas-e-limites-do-planeamento-fiscal-j-l-saldanha-sanches/2616869",
            "image": "data/publications/Reestruturação_de_Empresas_e_Limites_do_Planeamento_Fiscal",
            "title": "Marks & Spencer and its consequences for Portugal",
	    "autors": "Author: Ricardo da Palma Borges",
            "text": "Updated and developed proceeding of the conference delivered, at the invitation of the Portuguese tax magazine Fiscalidade, the Portuguese Association of Tax Consultants and the Jurisnova on "Restructuring of Companies and Limits of Tax Planning”, in Lisbon, Portugal, on 14 February 2008. The proceeding is published in book [Sanches, J. L. Saldanha / Câmara, Francisco de Sousa da / Gama, João Taborda da (Orgs.) (2009), Restructuring of Companies and Limits of Tax Planning, Coimbra Editora, Coimbra, pp. 279-316.
 Language: Portuguese",
            "data": "2009"
        },

    {
            "id": 16,
            "link": "https://www.lindeverlag.at/buch/fundamental_issues_and_practical_problems_in_tax_treaty_interpretation-3253",
            "image": "data/publications/Tax_Treaty_Interpretation",
            "title": "Tax Treaty Overide",
	    "autors": "Author: Pedro Ribeiro de Sousa",
            "text": "Master Thesis in the 2007/2008 LL.M. in International Tax Law of the Wirtschaftsuniversität Wien (Vienna University of Economics and Business Administration), published in the book Schilcher, Michael / Weninger, Patrick (Org.) (2008), Fundamental Issues and Practical Problems in Tax Treaty Interpretation, Linde Verlag, Vienna, pp. 241-266. Language: English",
            "data": "2008"
        },

    {
            "id": 15,
            "link": "https://www.fd.ulisboa.pt/wp-content/uploads/2014/12/Borges-RicardoSousa-Pedro-Ribeiro-de-Cape-Verde-A-new-African-holding-jurisdiction1.pdf",
            "image": "data/publications/CapeVerde-flag",
            "title": "Cape Verde: a New (African) Holding Jurisdiction",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa",
            "text": "in Direito e Cidadania, Ano IX - n.º 27, 2007-2008, pp. 193-203. Language: Portuguese",
            "data": "2007-2008"
        },
    {
            "id": 14,
            "link": "https://www.ibfd.org/shop/book/acte-clair-ec-direct-tax-law",
            "image": "data/publications/The_Acte_Claire_in_EC_Direct_Tax_Law",
            "title": "The Acte Clair in EC Direct Tax Law",
	    "autors": "Editors: Ana Paula Dourado / Ricardo da Palma Borges",
            "text": "2008, IBFD, Amsterdam - Proceedings of the International Tax Conference “Interpretation of Direct Taxation Issues by the ECJ - The Meaning and Scope of the Acte Clair Doctrine”, that took place in Lisbon, Portugal, on 17 and 18 September 2007, and which was organized by the editors. Language: English",
            "data": "2008"
        },

    {
            "id": 13,
            "link": "https://www.isg.pt/revista-fiscalidade-no-29/",
            "image": "data/publications/Fiscalidade_29",
            "title": "Tax Treaties and Social Security Conventions",
	    "autors": "Authors: Ricardo da Palma Borges / Gustavo Lopes Courinha / Ana Teixeira de Sousa",
            "text": "Portuguese National Report to the "High Level Scientific Conference" which took place in Rust, Austria, from 7 to 10 July 2005, an event that was supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences.  The report is published in book [Lang, Michael (Org.) (2006), Tax Treaties and Social Security Conventions, Linde Verlag, Vienna, and Kluwer, London, pp. 561-98] and also, in a revised, updated and increased version, in a Portuguese tax magazine [Borges, Ricardo Henriques da Palma  / Courinha, Gustavo Lopes  / Sousa, Ana Teixeira de (2007), “Tax Treaties and Social Security Conventions” in Fiscalidade, n.º 29 (January-March 2007), pp. 63-103]. Language: English",
            "data": "2007"
        },


    {
            "id": 12,
            "link": "https://www.almedina.net/da-repercuss-o-fiscal-no-iva-1563798072.html",
            "image": "data/publications/Da_repercussão_fiscal_no_IVA",
            "title": "Da repercussão fiscal no IVA",
	    "autors": "Author: Bruno Botelho Antunes",
            "text": "2008, Livraria Almedina, Coimbra – Master Thesis in the LL.M., in Tax Law, at the Lisbon University School of Law, published in 2008. In this study the author demonstrates that the VAT repercussion is a legal question and, therefore, within the scope of the tax jurisdiction. Language: Portuguese",
            "data": "2008"
        },
    {
            "id": 11,
            "link": "https://conciertoeconomico.org/wp-content/uploads/2021/03/congreso_internacional.pdf",
            "image": "data/publications/Basque_Economic_Agreement_and_Europe",
            "title": "The Azores and the Madeira Autonomous Regions: Regional Tax Regulation in Portugal after the ECJ Azores Case (C-88/03, of 6 September 2006)",
	    "autors": "Author: Ricardo da Palma Borges",
            "text": "Proceeding of the conference delivered, at the invitation of the Institute of Basque Studies of the University of Deusto and of the Association for the Promotion and Dissemination of the Economic Agreement, AD CONCORDIAM, on "Models of Regional Tax Regulation in Europe - Portugal (Azores and Madeira)" in the International Congress on Economic Agreement and Europe (Economic Agreement, Regional Tax Regulation and State Aid), in Bilbao, Spain, from 12 to 14 December 2006. The proceeding is published in book [Basque Economic Agreement and Europe - Economic Agreement, Regional Tax Regulation and State Aid / Concierto Económico Vasco y Europa - Concierto Económico, Fiscalidad Regional y Ayudas de Estado), AD CONCORDIAM, Bilbao, 2007, pp. 79-92 (English) and pp. 345-60 (Castilian)]. Languages: English and Castilian",
            "data": "2006"
        },

    {
            "id": 10,
            "link": "https://www.almedina.net/15-anos-da-reforma-fiscal-de-198889-jornadas-de-homenagem-ao-professor-doutor-pitta-e-cunha-1563795660.html",
            "image": "data/publications/15_Anos_da_Reforma_Fiscal_de_1988/89",
            "title": "Em torno do «Investimento Estrangeiro e Contratos Fiscais»: Uma visão sobre a competitividade fiscal portuguesa",
	    "autors": "Author: Ricardo da Palma Borges",
            "text": "in AAVV, Jornadas dos 15 Anos da Reforma Fiscal de 1988/1989, Livraria Almedina, Coimbra, 2006, pp. 395-434 – Proceeding of the conference delivered, at the invitation of the Lisbon University School of Law, on the Round Table about “Foreign Investment and Fiscal Contracts” of the Journeys on the 15 years of the 1988/1989 Tax Reform, on 16 November 2004. Language: Portuguese",
            "data": "2006"
        },

    {
            "id": 9,
            "link": "",
            "image": "data/publications/Taxation_of_Interest_Savings_Income",
            "title": "Taxation_of_Interest_Savings_Income",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": " Portuguese National Report to the "Conference on the Taxation of Savings Income in the EU" of the Institut für betriebswirtschaftliche Steuerlehre, of the Johannes Kepler Universität Linz, which took place in Linz, Austria, from 23 to 25 November 2005.  The report is published in book [Aigner, Dietmar / Gläser, Lars / Tumpel, Michael (Orgs.) (2006), The Taxation of Interest Savings Income in the European Capital Market, Linde Verlag, Vienna, pp. 111-22]. Language: English",
            "data": "2006"
        },

    {
            "id": 8,
            "link": "https://www.lindeverlag.at/buch/wto_and_direct_taxation-1771",
            "image": "data/publications/WTO_and_Direct_Taxation",
            "title": "WTO and Direct Taxation",
	    "autors": "Authors: Ricardo da Palma Borges / Pedro Infante Mota",
            "text": "Portuguese National Report to the "High Level Scientific Conference" which took place in Rust, Austria, from 8 to 10 de July 2004, an event that was supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences, HPCFCT-2002-00530, Event no. 2. The report is published in book [Lang, Michael (Org.) (2005), WTO and Direct Taxation, Linde Verlag, Vienna, and Kluwer, London, pp. 561-610]. Language: English",
            "data": "2005"
        },

    {
            "id": 7,
            "link": "https://www.isg.pt/revista-fiscalidade-no-23/",
            "image": "data/publications/Fiscalidade_23",
            "title": "Norma especial anti-abuso e renúncia à isenção de IVA nas operações imobiliárias",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "in Fiscalidade, n.º 23 (July - September 2005), pp. 59-63. Language: Portuguese",
            "data": "2005"
        },

    {
            "id": 6,
            "link": "https://www.almedina.net/legisla-o-econ-mica-da-guin-bissau-1563796583.html",
            "image": "data/publications/Legislacao_Economica_GB",
            "title": "Legislação Económica da Guiné-Bissau",
	    "autors": "Authors: Ricardo da Palma Borges / Emílio Kafft Kosta",
            "text": "2005, Livraria Almedina, Coimbra. Language: Portuguese",
            "data": "2005"
        },
    {
            "id": 5,
            "link": "https://www.almedina.net/a-cl-usula-geral-anti-abuso-no-direito-tribut-rio-1563795568.html",
            "image": "data/publications/Clausula_Geral_Anti-Abuso",
            "title": "A Cláusula Geral Anti-Abuso no Direito Tributário: contributos para a sua compreensão",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "2004, Livraria Almedina, Coimbra. Language: Portuguese",
            "data": "2004"
        },
    {
            "id": 4,
            "link": "https://www.isg.pt/revista-fiscalidade-no-17/",
            "image": "data/publications/Fiscalidade_17",
            "title": "A tributação dos cidadãos portugueses trabalhadores no estrangeiro à luz do Artigo 15.º do modelo de convenção OCDE",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "in Fiscalidade, n.º 17 (January 2004), pp. 55-71. Language: Portuguese",
            "data": "2004"
        },

    {
            "id": 3,
            "link": "https://law-store.wolterskluwer.com/s/product/cfc-legislation-tax-treaties-and-ec-law-volume-8/01t0f00000J3aN3",
            "image": "data/publications/CFC-Legislation",
            "title": "CFC-Legislation, Tax Treaties and EC Law",
	    "autors": "Author: Ricardo da Palma Borges",
            "text": "Portuguese National Report to the "High Level Scientific Conference" which took place in Rust, Austria, from 4 to 6 July 2003, an event that was supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences, HPCFCT-2002-00530.  The report is published in book [Lang, Michael (Org.) (2004), CFC Legislation – Domestic Provisions, Tax Treaties and EC Law, Linde Verlag, Vienna, and Kluwer, London, pp. 527-57]. Language: English",
            "data": "2004"
        },
    {
            "id": 2,
            "link": "",
            "image": "data/publications/CTF_406",
            "title": "O Novo Código do Investimento da Guiné-Bissau – Análise de um Anteprojecto",
	    "autors": "Author: Ricardo da Palma Borges",
            "text": "in Portuguese tax magazine Ciência e Técnica Fiscal, no. 406 (April - June 2002), pp. 7-126. Article based on a written opinion given by the author, in the context of the Center of Studies of the Bissau School of Law, at the request of the Ministries of Economy and Finance and Justice of Guinea-Bissau. Language: Portuguese",
            "data": "2002"
        },

    {
            "id": 1,
            "link": "https://www.isg.pt/revista-fiscalidade-no-6/",
            "image": "data/publications/Fiscalidade_6",
            "title": "A Tributação Directa das Pessoas Colectivas no Comércio Electrónico",
	    "autors": "Author: Gustavo Lopes Courinha",
            "text": "in Fiscalidade, n.º 6 (April 2001), pp. 51-83. Language: Portuguese",
            "data": "2001"
        },

    {
            "id": 0,
            "link": "https://www.isg.pt/revista-fiscalidade-no-6/",
            "image": "data/publications/Fiscalidade_6",
            "title": "Tax Treaty Interpretation in Portugal",
	    "autors": "Authors: Ricardo da Palma Borges / Raquel Maria Maymone Resende",
            "text": "Portuguese National Report to the "High Level Scientific Conference" which took place in Rust, Austria, from 4 to 6 January 2001, an event that was supported by the European Commission, Research DG, Human Potential Programme, High-Level Scientific Conferences, HPCF-CT-2000-00249.  The report is published in book [Lang, Michael (Org.) (2001), Tax Treaty Interpretation, Linde Verlag, Vienna, and Kluwer, London, pp. 273-302], and also, in a revised version, in a Portuguese tax magazine [Borges, Ricardo Henriques da Palma / Resende, Raquel Maria Maymone (2001), “Tax Treaty Interpretation in Portugal” in Fiscalidade, n.º 6 (April 2001), pp. 85-115]. Language: English",
            "data": "2001"
        },