pUBLICATIONS

E-BOOK

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.

 

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).