Capa do artigo The New Permanent Establishment
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The New Permanent Establishment eBook

by Tiago Gonçalves Marques
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Publisher: Editora D'Ideias, April of 2023 ‧
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This work is the result of an extensive research into the permanent establishment concept, a concept that plays a vital role within the international taxation system through the fair allocation of taxing rights over cross-border business profits in the context of the tenuous balance between the residence and source principles, as a threshold for source taxation. Our research sought to explore and explain the evolution of this concept in the context of recent changes resulting from the joint work of the G20 and the OECD, namely under the aegis of the BEPS Project (Action 7), and later with the enactment of the Multilateral Instrument and the update to the OECD Model Convention. We also address the Portuguese permanent establishment concept and, finally, the future of the permanent establishment concept within the international taxation system.

The New Permanent Establishment

by Tiago Gonçalves Marques

Property Description
ISBN: 9789899160019
Publisher: Editora D'Ideias
Release Date: April of 2023
Language: Portuguese
Format: eBook
File Format and Compatibility:
Categories: eBooks in English > Law > Tax Law
EAN: 9789899160019
Acessibilidade: Ver características de acessibilidade indicadas pelo editor

ABOUT THE AUTHOR

Tiago Gonçalves Marques

Licenciado em Direito pela Faculdade de Direito da Universidade de Lisboa (2015) e Mestre pela mesma instituição no âmbito do Mestrado em Direito e Ciência Jurídica – Especialidade de Direito Fiscal (2023). Frequência das Pós-Graduações em Corporate Finance (2015) e Corporate Governance (2016). Advogado inscrito na Ordem dos Advogados desde 2019 (inscrição suspensa). Junior researcher no NOVA Tax Lab desde 2022. Iniciou a atividade profissional em 2015 na equipa de Impostos Indiretos da PwC (Lisboa), em 2017 transita para o departamento de Direito Fiscal da Cuatrecasas, Gonçalves Pereira (Lisboa), onde focou a sua atividade profissional no Direito Internacional Fiscal e na assessoria a Private Clients até 2022. Em 2022, transita para o departamento de Private Clients da EY nos Emirados Árabes Unidos, dedicando-se a assessorar Private Clients, Famílias e Empresas Familiares no mercado MENA.

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