Direito Tributário Internacional – ´Contextos´ para Interpretação e Aplicação de de acordos de Bi-tributação” [International Tax Law – ´contexts´ of the interpretation and application of double tax treaties]
Discussant of the presentation done by Prof. Enrico Traversa entitled “The Interpretation of European Union Law in the framework of preliminary ruling procedures, infringement procedures and actions for annulment in tax matters”
Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises
Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownersh...