Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system

Original language	English
Title of host publication	Tax treaty case law
Subtitle of host publication	around the globe 2016
Place of Publication	Netherlands
Publisher	International Bureau of Fiscal Documentation (IBFD)
Chapter	7
Pages	85-104
Number of pages	20
ISBN (Electronic)	9789087223939
ISBN (Print)	9789087223922
Publication status	Published - Jan 2017
Externally published	Yes

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Nogueira, J. F. P. (2017). Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system. In Tax treaty case law: around the globe 2016 (pp. 85-104). International Bureau of Fiscal Documentation (IBFD).

Nogueira, João Félix Pinto. / Portugal : tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system. Tax treaty case law: around the globe 2016. Netherlands : International Bureau of Fiscal Documentation (IBFD), 2017. pp. 85-104

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Nogueira, JFP 2017, Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system. in Tax treaty case law: around the globe 2016. International Bureau of Fiscal Documentation (IBFD), Netherlands, pp. 85-104.

Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system. / Nogueira, João Félix Pinto.
Tax treaty case law: around the globe 2016. Netherlands: International Bureau of Fiscal Documentation (IBFD), 2017. p. 85-104.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › peer-review

TY - CHAP

T1 - Portugal

T2 - tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system

AU - Nogueira, João Félix Pinto

PY - 2017/1

Y1 - 2017/1

M3 - Chapter

SN - 9789087223922

SP - 85

EP - 104

BT - Tax treaty case law

PB - International Bureau of Fiscal Documentation (IBFD)

CY - Netherlands

ER -

Nogueira JFP. Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source system. In Tax treaty case law: around the globe 2016. Netherlands: International Bureau of Fiscal Documentation (IBFD). 2017. p. 85-104