Head office taxation rules and simplification of compliance costs of SMEs

João Félix Pinto Nogueira

doi:10.2139/ssrn.4604733

Head office taxation rules and simplification of compliance costs of SMEs

João Félix Pinto Nogueira^*

^*Autor correspondente para este trabalho

Resultado de pesquisa › revisão de pares

40 Transferências (Pure)

Resumo

This study performs a legal assessment of the proposed Directive on Head Office Taxation, and puts forward alternatives to overcome the identified concerns. It is structured around the building blocks of the proposal: (i) scope; (ii) access to the regime; (iii) substantive tax rules; and (iv) procedural tax rules. The study concludes with policy considerations on the proposed Directive’s impact on the strengthening of the European Union’s internal market.

Idioma original	English
Páginas (de-até)	1-23
Número de páginas	23
Revista	International Transfer Pricing Journal
Volume	2024
Número de emissão	1
DOIs	https://doi.org/10.2139/ssrn.4604733
Estado da publicação	Publicado - 1 jan. 2024

Acesso ao documento

10.2139/ssrn.4604733

109557533Accepted author manuscript, 335 KBLicença: Unspecified

http://hdl.handle.net/10400.14/53774Licença: Unspecified

Outros arquivos e links

Link to publication in Scopus

CEID-CRCFL: Católica Research Centre for the Future of Law
Pais, S. O. (Professor Associado), Costa, A. C. R. (Professor Auxiliar Convidado), Afonso, A. (Professor Auxiliar), Ribeiro, A. T. (PI), Martins, A. A. (Professor Auxiliar Convidado), Guedes, A. (Professor Associado), Sousa, A. F. D. (Professor Auxiliar), Triunfante, A. (Professor Auxiliar), Botelho, C. S. (Professor Auxiliar), Fraipont, C. D. (Estudante), Tavares, E. (Estudante), Ferreira, A. S. (Estudante), Antunes, A. F. M. (PI), Fonseca, A. (PI), Abrantes, A. M. (Estudante), Amaro, A. E. L. (Bolseiro), Cortês, A. U. (Professor Associado), Rocha, A. (Professor Auxiliar), Baldé, A. (Estudante), Sardinha, C. (Professor Auxiliar), Lucena, C. (Estudante), Sequeira, E. V. D. (Professor Auxiliar), Ferreira-Pinto, F. A. (Professor Auxiliar), Calvão, F. (Professor Associado), Alves, F. C. (Docente Assistente Convidado), Ribeiro, G. A. (Professor Auxiliar), Matias, G. (Professor Auxiliar), Ferreira, H. P. (Estudante), Salinas, H. (Professor Auxiliar), Antunes, H. S. (Professor Associado), Sousa, I. P. D. (Docente Assistente Convidado), Costa, I. G. (Estudante), Duarte, I. T. (Bolseiro), Dalhuisen, J. (Professor Visitante), Geng, J. (Estudante), Vasconcelos, J. (Professor Associado), Gomes, J. S. (Estudante), Lopes, J. F. (Estudante), Silva, J. P. D. (Professor Auxiliar), Lopes, J. A. (Professor Associado), Moutinho, J. L. (Professor Associado), Antunes, J. E. (Professor Associado), Proença, J. C. B. (Professor Associado Convidado), Estaca, J. (Estudante), Domingos, J. L. (Estudante), Cunha, J. D. D. (Professor Associado), Rodrigues, J. (Estudante), Taborda, J. (Estudante), Araújo, L. (Estudante), Fábrica, L. (Professor Auxiliar), Naia, L. R. (Bolseiro), Campos, M. F. (Professor Associado), Queiroz, B. M. (Professor Auxiliar), Cunha, M. D. C. (Professor Associado), Baptista, D. (Professor Auxiliar), Ribeiro, M. D. F. (Professor Associado), Ferreira, M. E. (Professor Auxiliar), Quadros, I. (Professor Auxiliar), Tavares, M. I. (Professor Auxiliar), Campos, I. M. (Professor Auxiliar), Martins, M. D. (Professor Auxiliar), Faria, M. P. R. D. (Professor Associado), Xavier, R. (Professor Catedrático), Faria, R. L. D. (Professor Auxiliar), Rocha, V. (Professor Auxiliar), Almeida, M. A. D. (Professor Catedrático), Domingos, M. P. (Bolseiro), Rosas, M. (Docente Assistente Convidado), Portocarrero, M. (Professor Auxiliar), Rouxinol, M. (Professor Auxiliar), Alija, N. (Estudante), Silva, N. S. E. (Professor Auxiliar Convidado), Martins, P. F. (Professor Auxiliar), Pichel, P. (Docente Assistente Convidado), Cunha, P. O. (Professor Associado), Albuquerque, P. P. D. (Professor Catedrático), Marques, P. G. (Professor Auxiliar), Machete, P. (Professor Associado), Gomes, P. C. (Professor Auxiliar Convidado), Freitas, P. (Professor Auxiliar), Carvalho, R. (Professor Associado), Moreira, R. R. (Bolseiro), Andrade, R. (Docente Assistente Convidado), Morais, R. D. (Professor Catedrático), Medeiros, R. (Professor Catedrático), Duarte, R. P. (Professor Catedrático), Carvalho, C. D. O. (Professor Associado), Tavares, S. (Professor Auxiliar), Vasques, S. (Professor Associado), Venda, S. B. E. (Estudante), Maltez, S. (Bolseiro), Rendas, T. (Professor Auxiliar Convidado), Tavares, T. (Professor Auxiliar), Ventura, V. (Estudante) & Nogueira, J. F. P. (Professor Auxiliar)
1/01/20 → 31/12/25
Projeto

Citação

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Head office taxation rules and simplification of compliance costs of SMEs

Resumo

Acesso ao documento

Outros arquivos e links

Impressão digital

Projetos

CEID-CRCFL: Católica Research Centre for the Future of Law

Citação