Authors: Ricardo Palma Borges / Ana Isabel Correia
Mandatory disclosure Rules in Portugal
2023
2023
Authors: Ricardo Palma Borges / António Freitas Vilar
O «artista» à luz do Código do Imposto sobre o Rendimento das Pessoas Singulares e das Convenções para Evitar a Dupla Tributação
in A Tributação das Actividades Artísticas - Aspectos Essenciais, 2023, Livraria Almedina, Coimbra. Language: Portuguese.
2022
Authors: Ricardo Palma Borges / Ana Isabel Correia / Carlos Alcântara Neves
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
in Revista Electrónica de Fiscalidade da Associação Fiscal Portuguesa, Year IV, No. 1. Language: English.
2021
Authors: Lisete Santos Rodrigues / Marta Carmo
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
in Revista Arbitragem Tributária, no. 12, July 2021, pp. 21-27. Language: English.
2021
Authors: Ricardo da Palma Borges / Prof. Dr. Axel Bader
Überblick über die Besteuerung natürlicher Personen in Portugal und des NHR-Sonderregimes für Zuzügler
in (Onlinebuch) Wegzugsbesteuerun, (datenbanken) nwb, 2021. Language: German.
2020
Authors: Ricardo da Palma Borges / Marta Carmo
Controlled Foreign Company Legislation in Portugal
in Controlled Foreign Company Legislation, International Bureau of Fiscal Documentation, 2020, pp. 573-600. Language: English.
2019
Author: Marta Carmo
O artigo 47.º da Carta dos Direitos Fundamentais da União Europeia na Jurisprudência do Tribunal de Justiça da União Europeia em matéria tributária
in Portuguese Tax Association's Electronic Magazine, year I, 1st edition, May, 2019. Language: Portuguese.
2018
Authors: Ricardo da Palma Borges / Prof. Dr. Axel Bader
Das portugiesische NHR-Steuerregime für Zuzügler - Eine Beurteilung aus deutscher Sicht
in IWB Nr. 18 vom 28.09.2018. Language: German.
2018
Author: Marta Carmo
Créditos tributários e direito a um recurso efectivo: o caso Donnellan
in AwarEU BLOG, October 4th 2018. Language: Portuguese.
2017
Author: Marta Carmo
International Trade Law, Double Taxation Agreements and the Principle of Non-Discrimination
in Revista Jurídica Luso Brasileira, Year 3 (2017), no. 3, pp. 923-974. Language: English.
2017
Authors: Ricardo da Palma Borges / José Pedro Barros
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
in Global Sports Law and Taxation Reports, Volume 8, no. 3, September 2017, pp. 20-25. Language: English.
2017
Authors: Ricardo da Palma Borges / Marta Carmo
The EU Directive against tax avoidance and its possible impact on the Portuguese Controlled Foreign Companies regime
in International Taxation: New Challenges, Janeiro 2017, University of Minho - School of Law, pp. 180-201. Language: English.
2016
Author: Maria Júlia Ildefonso Mendonça
Entrada de Ativos e Permuta de Partes Sociais no Regime da Neutralidade Fiscal - Uma análise comparativa
2016, Livraria Almedina, Coimbra. Language: Portuguese.
2016
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
Portugal: Tax planning for incoming individual sportspersons
in Global Sports Law and Taxation Reports, Volume 7, No. 1, March 2016, pp. 24-30. Language: English.
2015
Author: Gustavo Lopes Courinha
A Residência no Direito Internacional Fiscal
2015, Livraria Almedina, Coimbra. Language: Portuguese.
2012
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
The tax planning for incoming professional teamsportsplayers
in Global Sports Law and Taxation Reports, Volume 3, No. 1, March 2012, pp. 22-27. Language: English.
2011
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
O novo regime fiscal dos residentes não habituais
in Estudos em Memória do Prof. Doutor J. L. Saldanha Sanches, Volume V, Coimbra Editora, Coimbra, 2011, pp. 709-772. Language: Portuguese.
2011
Authors: Ricardo da Palma Borges / Miguel Cortez Pimentel / Pedro Ribeiro de Sousa
The taxation of Sportspeople in Portugal
in The International Sports Law Journal, 2010/3-4, pp. 75-79 and, in a revised and improved version, in Fiscalidade, no. 43 (July-September 2010), pp. 63-78. Language: English.
2011
Author: Bruno Botelho Antunes
Código de Procedimento e de Processo Tributário
2011, Coimbra Editora, Coimbra. Language: Portuguese.
2011
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
Cross-Border Business Restructuring
in Cahiers de Droit Fiscal International, Vol. 96a, 2011, pp. 603-622. Language: English.
2011
Authors: Francisco Sousa da Câmara / Gustavo Lopes Courinha
Portugal - Software Taxation, Tax Treaties, and the OECD Model
in Tax Notes International, Vol. 62, n.º 7 (Maio, 2011), pp. 585-588. Language: English.
2011
Authors: Ricardo da Palma Borges / Miguel Cortez Pimentel
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]
in Revista de Finanças Públicas e Direito Fiscal, Ano III, no. 4 - Winter, 2011, pp. 157-189. Language: Portuguese.
2010
Authors: Ricardo da Palma Borges / Gustavo Lopes Courinha
O regime fiscal das prestações de serviços efectuadas por não residentes sem estabelecimento estável em Cabo Verde
in Estudos em Homenagem ao Professor Doutor Paulo de Pitta e Cunha, Volume II - Economia, Finanças Públicas e Direito Fiscal, Almedina, Coimbra, 2010, pp. 697-731. Language: Portuguese.
2009
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
O novo regime fiscal dos residentes não habituais
in Fiscalidade, no. 40 (October - December 2009), pp. 5-57. Language: Portuguese.
2009
Author: Gustavo Lopes Courinha
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
in Fiscalidade, no. 37 (January - March 2009), pp. 27-63. Language: Portuguese.
2009
Author: Bruno Botelho Antunes
Impugnação judicial em situações de retenção na fonte - uma nova perspectiva sobre o interesse processual
in Fiscalidade, no. 37 (January - March 2009), pp. 100-112. Language: Portuguese.
2009
Author: Ricardo da Palma Borges
Marks & Spencer and its consequences for Portugal
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.
2008
Author: Pedro Ribeiro de Sousa
Tax Treaty Overide
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.
2007-2008
Authors: Ricardo da Palma Borges / Pedro Ribeiro de Sousa
Cape Verde: a New (African) Holding Jurisdiction
in Direito e Cidadania, Ano IX - n.º 27, 2007-2008, pp. 193-203. Language: Portuguese.
2008
Editors: Ana Paula Dourado / Ricardo da Palma Borges
The Acte Clair in EC Direct Tax Law
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.
2007
Authors: Ricardo da Palma Borges / Gustavo Lopes Courinha / Ana Teixeira de Sousa
Tax Treaties and Social Security Conventions
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, no. 29 (January-March 2007), pp. 63-103]. Language: English.
2008
Author: Bruno Botelho Antunes
Da repercussão fiscal no IVA
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.
2006
Author: Ricardo da Palma Borges
The Azores and the Madeira Autonomous Regions: Regional Tax Regulation in Portugal after the ECJ Azores Case (C-88/03, of 6 September 2006)
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.
2006
Author: Ricardo da Palma Borges
Em torno do «Investimento Estrangeiro e Contratos Fiscais»: Uma visão sobre a competitividade fiscal portuguesa
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.
2006
Author: Gustavo Lopes Courinha
The Concept of Interest under the OECD Model Tax Convention
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.
2005
Authors: Ricardo da Palma Borges / Pedro Infante Mota
WTO and Direct Taxation
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.
2005
Author: Gustavo Lopes Courinha
Norma especial anti-abuso e renúncia à isenção de IVA nas operações imobiliárias
in Fiscalidade, no. 23 (July - September 2005), pp. 59-63. Language: Portuguese.
2005
Authors: Ricardo da Palma Borges / Emílio Kafft Kosta
Legislação Económica da Guiné-Bissau
2005, Livraria Almedina, Coimbra. Language: Portuguese.
2004
Author: Gustavo Lopes Courinha
A Cláusula Geral Anti-Abuso no Direito Tributário: contributos para a sua compreensão
2004, Livraria Almedina, Coimbra. Language: Portuguese.
2004
Author: Gustavo Lopes Courinha
A tributação dos cidadãos portugueses trabalhadores no estrangeiro à luz do Artigo 15.º do modelo de convenção OCDE
in Fiscalidade, n.º 17 (Janeiro de 2004), pp. 55-71. Language: Portuguese.
2004
Author: Ricardo da Palma Borges
CFC-Legislation, Tax Treaties and EC Law
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.
2002
Author: Ricardo da Palma Borges
O Novo Código do Investimento da Guiné-Bissau - Análise de um Anteprojecto
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.
2001
Author: Gustavo Lopes Courinha
A Tributação Directa das Pessoas Colectivas no Comércio Electrónico
in Fiscalidade, no. 6 (April 2001), pp. 51-83. Language: Portuguese.
2001
Authors: Ricardo da Palma Borges / Raquel Maria Maymone Resende
Tax Treaty Interpretation in Portugal