Opinion Statement ECJ-TF 3/2021 on the ECJ Decision of 19 March 2021 in MK v. Autoridade Tributária e Aduaneira (case C-388/19) on the taxpayers’ option to avoid discriminatory taxation of capital gains
João Félix Nogueira (with João Félix Pinto Nogueira). 2021. Global minimum taxation?: an analysis of the anti-base erosion initiative
Opinion article
Digital Services Tax: Assessing the Policy Reasons for its Introduction in the European Union: Feedback to the EU Consultation on the Introduction of a Digital Levy