PUBLICATIONS

E-BOOK

Nova Tax Research Series | Second Edition

Following the publication of the Conference Proceedings book summarising the abstracts submitted and presented during the 2nd Annual Conference of the NOVA Tax Research Lab, the E-Book “Nova Tax Research Series | Second Edition”, coordinated by Rita Calçada Pires, Diogo Feio and Mariana Beraldo, was now published and includes the full papers submitted by the participants of the 2nd Annual Conference. As a special contribution, the E-book also includes an insightful article prepared by researchers from the NOVA Tax Research Lab on housing tax policies, entitled ‘Políticas fiscais em matéria de habitação – Das reformas fiscais do final do século XX ao ‘Programa Mais Habitação’ e à Lei do Orçamento do Estado para 2024’.

The digital publication is available in English and Portuguese, in open access. It is also possible to purchase the physical version of the publication.

To download the e-book, click here.

 

Proceedings of the Conference TAXATION AND SUSTAINABILITY: 2nd Annual NOVA Tax Research Lab Conference available in e-book version, with open access

Taxation occupies a prominent place as the first means of implementing the SDGs. Thus, considering the need to address the issue involving taxation in the context of sustainable development in an interdisciplinary and multisectoral way, the NOVA Tax Research Lab, in partnership with the NOVA School of Law and supported by FCT- Foundation for Science and Technology and CEDIS – Centro de I&D sobre Direito e Sociedade, organized the 2nd Conference Annual do NOVA Tax Research Lab “Taxation and Sustainability”, on May 31st and June 1st, 2023, at NOVA School of Law.

In two days, the event hosted eight international guest speakers. Furthermore, were presented and discussed thirty-two research projects, previously submitted and evaluated by the Editorial Board of the NOVA Tax Research Lab.

This Conference Proceedings book summarizes the abstracts submitted and presented over the 2nd Conference Annual do NOVA Tax Research Lab, resulting in the exchange of knowledge between academics and professionals from Portugal, Brazil, Spain, the Netherlands, and Peru.

To download the e-book, click here.

 

NOVA TAX RESEARCH SERIES | FIRST EDITION

In the closing session of the 2nd Annual Conference of NOVA Tax Research Lab, we launched the first edition of the NOVA Tax Research Series, a digital publication in English, open access, entirely produced by the NOVA Tax Research Lab team in 2022. 

The NOVA Tax Research Series’ first edition includes 11 articles written from an interdisciplinary perspective and produced through collaborative investigation, including in-depth analysis of current issues of domestic tax law and international tax law issues. 

Rita Calçada Pires and Diogo Feio, Coordinators of the NOVA Tax Research Series’ first edition, believe this series of articles will contribute to a growing body of literature that explores contemporary tax policy challenges and global tax issues. The publication also presents practical contributions, being able to guide the formation of tax policies that seek tax justice and aim at global tax governance.

NOVA Tax Research Lab team wishes the riders a pleasant and helpful reading for their interests, whether they are professional, academic, or intellectual.

This work has @cedis and @FCT as supporters.

You can access it here.

Articles

Here you can find the published results of our research.

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.

The article analyses whether or not the OECD Principal Purpose Test (PPT) lacks compatibility with EU law and, if so, whether it would be possible for Member States to interpret and apply the PPT in accordance with EU law. The author concludes affirmatively, considering the similarities in scope between the PPT and the EU abuse of law framework. The author notes, however, differences regarding the burden of proof and legal effects, and proposes applying the standard of abuse in relations with third states.

You can buy it here.

 

CJT-31_PDF-FINAL-22-06-2021-1

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. You can buy it here.

 

thesis

Some of our team members develop their academic thesis in the scope of NOVA Tax Research Lab activities. You can find the topics here and stay tuned to find out their research findings.

In progress:

Francisco Dias – “Digitalization of business models, its impact on creation of value and taxation of digital income.”

Concluded:

Mariana Passos Beraldo – “Tax Ruling, State Aid and Tax Competition in the European Internal Market”, supervised by Prof. Dr. Rita Calçada Pires. The (partial) results of the research can be read here (in Portuguese).