Violação das regras europeias da concorrência pelos estados membros
: a questão dos auxílios de estado sob a forma fiscal

  • Mariana Medeiros Esteves (Student)

Student thesis: Master's Thesis

Abstract

With the recent events concerning the “LuxLeaks” scandal, the issue of Fiscal Aids and Harmful Tax Competition, has become a “hot topic”. We are going to address both, through an actualistic analysis that will enable us to reconcile and clarify the concepts.
Date of Award16 Feb 2016
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorSofia Oliveira Pais (Supervisor)

Keywords

  • State aids
  • Taxation
  • Harmful tax competition
  • Aggressive tax planning
  • Transfer pricing
  • Tax rulings

Designation

  • Mestrado em Direito

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