Welcome to

NOVA Tax Research Lab

What is our purpose?

The NOVA Tax Research Lab is a knowlegde centre established in the Center for Research & Development on Law and Society (CEDIS) of NOVA School of Law.

It stemmed from the need for academic reflection and intervention on the ongoing (re)evolution of the tax systems and on the new challenges imposed on tax administrations and taxpayers.

Publications

Article "Applying the OECD Principal Purpose Test in Accordance with EU Law: An Analysis of the Scope, Burden of Proof and Effects"

The article “Applying the OECD Principal Purpose Test in Accordance with EU Law: An Analysis of the Scope, Burden of Proof and Effects”, authored by our researcher Carla Valério, was published in the academic journal European Taxation 2021 (Volume 61), No. 11, by IBFD.

 

Article "Um olhar ao atual Direito Internacional Fiscal. Magic mirror on the wall, who is the fairest one of all?"

The article “A look at current international tax law. Magic mirror on the wall, who is the fairest one of all?”, coauthored by our researchers Rita Calçada Pires, Carla Valério, Mariana Passos Beraldo and Marta Carmo was recently published in Cadernos de Justiça Tributária, by CEJUR.

The article is published in portuguese.