João Félix Pinto Nogueira

Assistant Professor

Bio

João Félix Pinto Nogueira, PhD in Tax Law, is a Professor at the Portuguese Catholic University (“Universidade Católica Portuguesa”). He serves as Deputy Academic Chairman at the International Bureau of Fiscal IBFD and team manager of IBFD Academic. He is the Chair of the Supervisory Board of the Portuguese Securities Market Commission. He is an Honorary Associate Professor at the University of Cape Town (South Africa) and a regular visiting lecturer at several universities worldwide. He holds the position of Deputy Editor-in-Chief in leading academic publications, including the World Tax Journal, the Global Tax Treaty Commentaries, the Doctoral Series, and International Tax Studies. He is listed among the independent persons of standing by the European Commission, being authorised to act as an arbitrator under the EU directive on tax dispute resolution. Earlier in his career, he was a lawyer at one of Portugal’s most prestigious law firms.

Prof. Nogueira specialises in European and International Tax Law, having authored a dissertation, several academic manuals, numerous book chapters and a wide range of scientific articles. With over twenty years of teaching experience at both the graduate and post-graduate levels, he currently lectures in multiple master's programs on EU and International Tax Law.

He has extensive experience supervising academic works at the master's, doctoral and postdoctoral levels, including several award-winning theses. He is frequently invited to speak at international conferences and seminars, and often serves as national reporter for Portugal. In addition to his work at IBFD, he actively collaborates with research centres across the European Union. For several years, he served as co-arbitrator of the IBFD-KU Leuven International and European Tax Moot Court Competition, where he was responsible for drafting the cases. His professional experience also includes governmental consultancy, having been invited to assess, advise, and train various tax administrations, among them some of the most advanced in the world. He has lectured and contributed to academic initiatives in more than 30 countries across Europe, the Americas, Africa and and Asia.

Prof. Nogueira is a member of the EATLP, IFA, IBDT, and IFA Portugal (“Associação Fiscal Portuguesa”), where he currently serves as Vice-President. He is a member and the scientific secretary of the ECJ Task Force of the Confédération Fiscale Européenne. He is also a member of the Executive Board of the ILADT (“Directorio”). He sits on the editorial boards of several international tax journals and frequently acts as an external peer reviewer. In 2025, he served as General Reporter for Main Topic One at the IFA Annual Congress held in Lisbon, focusing on residence for corporate income tax purposes, and was also a member of the event’s organising committee. From 2009 to 2025, he served as a member of the Permanent Scientific Committee of IFA.

SSRN
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Ciência UCP

Occupational Health and Safety

"Charitable Corporate Donations in Tax", Event on the occasion of the public release of the IBFD doctoral Series book written by Leonardo Marques dos Santos

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. Universidade Católica Portuguesa

"God save the Brexit": Tax Implications of the leave vote

João Félix Pinto Nogueira (with Nogueira, João). 2016. European Taxation
Public Law

10

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2021. Global minimum taxation?: an analysis of the anti-base erosion initiative
Public Law

11

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2019. Taxing the digital economy
Public Law

27

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2012. The impact of the OECD and UN model conventions on bilateral tax treaties
Public Law

29

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2015. Tax treaty case law : around the globe 2014
Public Law

36

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2015. Tax treaty case law: around the globe 2014
Public Law

7

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2017. Tax treaty case law: around the globe 2016
Public Law

A critical exam on the reasons put forward to support new tax measures for overcoming the challenges created by Digitalisation

João Félix Pinto Nogueira 2021. GLOBAL TAX GOVERNANCE Taxation on Digital Economy Transfer Pricing and Litigation in Tax Matters MAPs + ADR Policies for Global Sustainability. Ongoing U.N. 2030 SDG and Addis Ababa AgendasDúo

A dupla Residência Fiscal de Pessoas Singulares: Enquadramento da questão nos planos interno, europeu e internacional à luz da recente orientação do Supremo Tribunal Administrativo

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2011. Revista de Finanças Públicas e Direito Fiscal

A posição jurídica do sujeito passivo no âmbito da troca de informações entre Estados (co-authorship with Andrea Rodrigues Guereiro)

João Félix Pinto Nogueira 2014. Argumentum
Occupational Health and Safety

A tributação dos dividendos no contexto da União Europeia

João Félix Pinto Nogueira (with Carvalho, Marcos Félix de Freitas). 2012.
Occupational Health and Safety

Abuse of Law and Fundamental Freedoms in the EU context: An Inconvenient Truth

João Félix Pinto Nogueira 2009. Institute for Austrian and International Tax Law

Abuse through the use of shell companies and arrangements for tax purposes in the EU. Feedback to the EU consultation by the IBFD task force on EU law

João Félix Pinto Nogueira 2021. International Tax Studies
Public Law

Abuse, proportionality and the burden of proof in CJEU’s case law on direct taxation

João Félix Pinto Nogueira (with J. F. P. Nogueira). 2022. Taxes crossing borders (an tax professors too)

Abuse, shell entities and right of establishment

João Félix Pinto Nogueira (with Pasquale Pistone). 2022. World Tax Journal

Abuso de Direito em Fiscalidade Directa – A emergência de um “novo” operador jurisprudencial comunitário [Abuse in European Tax Law – The emergence of a new european concept]

João Félix Pinto Nogueira (with Nogueira, João). 2009. Revista da Faculdade de Direito da Universidade do Porto

Abuso de Direito em Fiscalidade Directa – A emergência de um “novo” operador jurisprudencial comunitário [Abuse in European Tax Law – The emergence of a new european concept]

João Félix Pinto Nogueira 2009. Revista da Faculdade de Direito da Universidade do Porto

Abuso de direito em fiscalidade directa: a emergência de um “novo” operador jurisprudencial comunitário

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2009. Revista da Faculdade de Direito da Universidade do Porto
Occupational Health and Safety

Abuso em Direito Fiscal Europeu

Occupational Health and Safety

Academic publications and its dissemination, presentation in the framework of the initiative “IBFD get to know it”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. IBFD

Accessory tax obligations imposed on digital service providers, opinion statement ECJ-TF 2/2023 on the ECJ decision of 22 December 2022 in Airbnb Ireland and Airbnb payments UK (Case C-83/21)

João Félix Pinto Nogueira (with Georg Kofler). 2023. European Taxation
Occupational Health and Safety

Aggressive Tax Planning and the EU counter-measures

João Félix Pinto Nogueira 2018. AAEF (Argentinian Association of Tax Studies)

Algumas notas sobre a Mens Iuris to TJCE em matéria de fiscalidade directa

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2006. Revista Jurídica dos Formandos em Direito
Public Law

Alguns aspectos do Mens Iuris to Tribunal de Justiça da Comunidade Europeia (Main Architecture of the ECJ’s mens iuris on Direct Taxation)

João Félix Pinto Nogueira (with Nogueira, João). 2006. Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador), CDD 340
Public Law

Alguns aspectos do Mens Iuris to Tribunal de Justiça da Comunidade Europeia (Main Architecture of the ECJ’s mens iuris on Direct Taxation)

João Félix Pinto Nogueira 2006. Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador)

Alleged state aid in relation to a deduction/ non-inclusion structure in Luxembourg – opinion statement ECJ-TF 1/2024 on the decision of the CJEU of 5 December 2023 in Engie (Joined Cases C-451/21P and C-454/21P)

João Félix Pinto Nogueira (with Alfredo Garcia Prats). 2024. European Taxation
Occupational Health and Safety

An Assessment of the Unshell directive, The Future of Holding Companies & VAT grouping in the Current Tax Policy Climate

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. CFE Forum
Occupational Health and Safety

An Update on Digital Economy under BEPS action1: digital PE

João Félix Pinto Nogueira 2017. FIT Conference
Occupational Health and Safety

Anti-Treaty Shopping and Anti-Tax Avoidance Treaty Clauses

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023.

Apple case

João Félix Pinto Nogueira (with Georg W. Kofler). 2024. European Taxation
Occupational Health and Safety

Arbitration in domestic taxation

Occupational Health and Safety

Arrendamento e Tributação nos Bairros Sociais do Porto

João Félix Pinto Nogueira Faculdade de Direito da Universidade do Porto, Porto, 2004
Occupational Health and Safety

As propostas da União Europeia para a Tributação da Economia Digital

João Félix Pinto Nogueira 2018. Mesa de Debates, Instituto Brasileiro de Direito Tributário
Occupational Health and Safety

Aspectos fiscais da Actividade de Gestão de Condomínios

João Félix Pinto Nogueira Faculdade de Direito da Universidade do Porto, Porto, 2005

Autonomas ma non troppo – Reflexiones sobre la autonomía de los entes infra-estatales a la luz de la Sentencia Geurts – STJUE de 25 Octobre de 2007

João Félix Pinto Nogueira 2009. Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos
Occupational Health and Safety

Being Proportional about proportionality: Proportionality Analysis in European Case Law on Direct Taxation

João Félix Pinto Nogueira 2011. IDEFF, Law School, University of Lisbon (Clássica)
Occupational Health and Safety

BEPS action 7 and the ILADT Model

João Félix Pinto Nogueira 2015. ILADT congress
Occupational Health and Safety

BEPS – Selected issues

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2014.
Occupational Health and Safety

BEPS – Selected issues

João Félix Pinto Nogueira 2014. AFP, OTOC and Jornal de Negócios

Breve anotação sobre o conceito de taxa

João Félix Pinto Nogueira (with Glória Teixeira). 2005. Revista da Faculdade de Direito da Universidade do Porto

Breve Anotação sobre o conceito de taxa (Brief notes about the Concept of Tariff - with Glória Teixeira)

João Félix Pinto Nogueira 2005. Revista da Faculdade de Direito da Universidade do Porto
Occupational Health and Safety

Brexit and Tax Treaties

Occupational Health and Safety

Brexit: tax implications

João Félix Pinto Nogueira 2016. Law School of the University of Cadiz
Occupational Health and Safety

Caracterização da Fraude e Evasão Fiscal – Perspectiva interna e Europeia (Tax Fraud and Evasion – Characterization of National and European Context)

João Félix Pinto Nogueira 2008. University of Oporto - Faculty of Economics
Occupational Health and Safety

CFC and exit taxation rules in the new ATAD Directive

João Félix Pinto Nogueira 2016. Jean Monnet Chair in EU Tax Law, Law School of the University of Cadiz

CFE - Opinion Statement ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation

João Félix Pinto Nogueira (with Nogueira, João). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritance Taxation (co-authorship)

João Félix Pinto Nogueira 2016. European Taxation

CFE - Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception”

João Félix Pinto Nogueira (with Nogueira, João). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception” (co-authorship)

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 2/2015 on the Decision of the European Court of Justice in European Commission v. United Kingdom (“Final Losses”) (Case C-172/13), Concerning the “Marks & Spencer Exception” (co-authorship)

João Félix Pinto Nogueira 2016. European Taxation

CFE - Opinion Statement ECJ-TF 3/2014 of the CFE on the decision of the European Court of Justice of 23 January 2014 in DMC (Case C-164/12), concerning taxation of unrealized gains upon a reorganization within the European Union (co-authorship)

João Félix Pinto Nogueira 2015. European Taxation

CFE - Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on “Horizontal Discrimination”

João Félix Pinto Nogueira (with Nogueira, João). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on “Horizontal Discrimination” (co-authorship)

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 3/2015 on the Decision of the European Court of Justice in C.G. Sopora (Case C-512/13), on “Horizontal Discrimination” (co-authorship)

João Félix Pinto Nogueira 2016. European Taxation

CFE - Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale

João Félix Pinto Nogueira (with Nogueira, João). 2016. European Taxation

CFE - Opinion Statement ECJ-TF 4/2015 on the Decision of the European Court of Justice in Groupe Steria SCA (Case C-386/14), on the French Intégration Fiscale (co-authorship)

João Félix Pinto Nogueira 2016. European Taxation
Occupational Health and Safety

Chair and speaker of the Panel on the taxation of the digital economy

João Félix Pinto Nogueira 2018. ILADT congress

Comments submitted by the IBFD Task Force on Digital Economy to the Public Consultation promoted by the OECD

João Félix Pinto Nogueira (with Nogueira, João). 2019. International Tax Studies
Public Law

Compatibility of EU proposals on taxation of the Digital Economy with WTO and EU Law

João Félix Pinto Nogueira (with Nogueira, João). 2019.
Occupational Health and Safety

Compatibility of OECD’s BEPS proposals with EU Law

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2015.
Occupational Health and Safety

Compatibility of OECD’s BEPS proposals with EU Law

João Félix Pinto Nogueira 2015. Levin College of Law, University of Florida

Compatibility with fundamental freedoms of a municipal surcharge distinguishing between residents and non-residents for the purposes of the applicable rate

João Félix Pinto Nogueira (with Alfredo Garcia Prats). 2024. European Taxation
Occupational Health and Safety

Controlo ou controlos de proporcionalidade: a proporcionalidade na jurisprudência do TJUE e do TEDH

Public Law

Decisões recentes do TJUE em matéria de Retenções na Fonte

João Félix Pinto Nogueira 2017. Centro de Estudos Judiciários, Colecção Formação Contínua
Public Law

Decisões recentes do TJUE em matéria de Retenções na Fonte

João Félix Pinto Nogueira (with Nogueira, João). 2017. Colecção Formação Contínua
Occupational Health and Safety

Dedução/não inclusão com hybrid mismatches : game over?

João Félix Pinto Nogueira (with Everaert, Gerard Julius Oliveira). 2014.
Occupational Health and Safety

Digital Economy: The virtual PE approach, Conference on Taxation of Digital Economy

João Félix Pinto Nogueira 2018. University of Cape Town
Occupational Health and Safety

Digital Services Tax

Digital services tax: assessing the Policy Reasons for its Introduction in the European Union

João Félix Pinto Nogueira (with Pasquale Pistone). 2021. International Tax Studies

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

João Félix Pinto Nogueira (with Nogueira, João). 2021. International Tax Studies

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 (co-authorship)

João Félix Pinto Nogueira 2021. International Tax Studies
Public Law

Digitalização da economia e tributação

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. Tributação internacional e digitalização da economia
Public Law

Digitalização da economia e tributação: em busca do rationale de uma intervenção estatal

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. Tributação Internacional e Digitalização da Economia
Public Law

Direct tax consequences of a Member State decision on leaving the European Union

João Félix Pinto Nogueira 2018. European Tax Integration: Law, Policy and Politics

Direito Fiscal Europeu – O Paradigma da Propocionalidade

João Félix Pinto Nogueira 2010. Wolters Kluwer / Coimbra Editora

Direito fiscal europeu: o paradigma da propocionalidade

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2010. Wolters Kluwer
Occupational Health and Safety

Direito Tributário Internacional – ´Contextos´ para Interpretação e Aplicação de de acordos de Bi-tributação” [International Tax Law – ´contexts´ of the interpretation and application of double tax treaties]

João Félix Pinto Nogueira 2019. Wolters Kluwer
Occupational Health and Safety

Discussant of the presentation done by Prof. Enrico Traversa entitled “The Interpretation of European Union Law in the framework of preliminary ruling procedures, infringement procedures and actions for annulment in tax matters”

Occupational Health and Safety

Dispute settlement in Portugal: the case of Arbitral courts

João Félix Pinto Nogueira 2016. Panel on Tax Procedures and Proceedings, ILADT
Occupational Health and Safety

DST in the EU

Occupational Health and Safety

Economic Allegiance e tributação da Economia Digital

João Félix Pinto Nogueira 2018. Associação Comercial de São Paulo
Occupational Health and Safety

Editorial activity - Education and Law review

João Félix Pinto Nogueira (with Nogueira, João). 2019.
Occupational Health and Safety

Editorial activity - Global Tax Treaty Commentaries

João Félix Pinto Nogueira (with Nogueira, João). 2017.
Occupational Health and Safety

Editorial Activity - IBFD Doctoral Series

João Félix Pinto Nogueira (with Nogueira, João). 2019.
Occupational Health and Safety

Editorial activity - International Tax Studies

João Félix Pinto Nogueira (with Nogueira, João). 2019.
Occupational Health and Safety

Editorial activity - Revista de Direito Tributário e Financeiro do CONPENDI

João Félix Pinto Nogueira (with Nogueira, João). 2019.
Occupational Health and Safety

Editorial activity - World Tax Journal

João Félix Pinto Nogueira (with Nogueira, João). 2016.
Occupational Health and Safety

Enquadramento histórico-normativo dos Preços de Transferência

João Félix Pinto Nogueira 2004. “Vida Económica” and “CIJE”
Public Law

Estudos Jurídico-Económicos para um projecto de regulamento de arrumos e lugares de garage situados nos agrupamentos habitacionais da Câmara Municipal do Porto(Economic and Juridical Studies for the Regulation of the Basements and Parking lots in ...

João Félix Pinto Nogueira 2005. Arrendamento Social
Public Law

Estudos jurídico-económicos para um projecto de regulamento de arrumos e lugares de garagem situados nos agrupamentos habitacionais da Câmara Municipal do Porto

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2005. Arrendamento social
Public Law

Estudos Jurídico-Económicos para um projecto de regulamento de arrumos e lugares de garagem situados nos agrupamentos habitacionais da Câmara Municipal do Porto(Economic and Juridical Studies for the Regulation of the Basements and Parking lots in...

João Félix Pinto Nogueira (with Nogueira, João). 2005. Arrendamento Social
Occupational Health and Safety

EU Tax Law: Fundamentals and Recent Developments

João Félix Pinto Nogueira 2017. Internal Revenue Service
Occupational Health and Safety

Exchange of views with experts on the Unshell Directive (First panel - Presentation followed by Q&A with Members)

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. European Parliament (Committee on Economic and Monetary Affairs)

Exit Taxes in Portuguese Corporate Taxation

João Félix Pinto Nogueira 2011. Studi Tributari Europei
Occupational Health and Safety

Financial Transaction Taxes: Issues for Collaborative Research

João Félix Pinto Nogueira 2013. Mendel University
Occupational Health and Safety

Financial Transaction Taxes: the new EU proposal

João Félix Pinto Nogueira 2014. Universidad Complutense de Madrid
Occupational Health and Safety

From enhanced cooperation to zero cooperation: the needed paradigm shift in tax administration, Jean Monnet Digitax project international conference, “Digital transformation of tax administrations”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. CEU University
Occupational Health and Safety

Fundamental questions in European Tax Law

Fundamentals of Taxation: Introduction to Tax Policy. Tax Law and Tax Administration

Occupational Health and Safety

Global Tax Law and Bolivia

João Félix Pinto Nogueira 2016. Law School of the University Gabriel René Moreno

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

João Félix Pinto Nogueira (with Nogueira, João). 2020. World Tax Journal

GloBE and EU Law: Assessing the Compatibility of the OECD’s Pillar II Initiative on a Minimum Effective Tax Rate with EU Law and Implementing It within the Internal Market

João Félix Pinto Nogueira 2020. World Tax Journal
Occupational Health and Safety

GloBE and Latin America

Head office taxation rules and simplification of compliance costs of SMEs

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2024. International Transfer Pricing Journal
Occupational Health and Safety

Impostos de saída em matéria societária : em busca de uma solução para um problema doméstico e europeu

João Félix Pinto Nogueira (with Alves, Jorge Manuel Osório). 2013.

Incentivos fiscais para a investigação e desenvolvimento em Portugal

João Félix Pinto Nogueira (with Saldanha Sanches). 2004. Revista da Faculdade de Direito da Universidade do Porto

Incentivos Fiscais para a Investigação e Desenvolvimento em Portugal (Tax benefits for Research and Development in Portugal - with Glória Teixeira and Saldanha Sanches)

João Félix Pinto Nogueira 2004. Revista da Faculdade de Direito da Universidade do Porto

Incentivos Fiscais para a Investigação e Desenvolvimento em Portugal (Tax benefits for Research and Development in Portugal)

João Félix Pinto Nogueira (with Nogueira, João). 2004. Revista da Faculdade de Direito da Universidade do Porto
Occupational Health and Safety

International tax morality

Occupational Health and Safety

Introduction to the Seminar “Tax Morality and Legal Certainty”

João Félix Pinto Nogueira 2017. AFP / ABDF
Public Law

Justificaciones y Proporcionalidad – Los últimos dos tramos en la Jurisprudencia del TJUE en materia de compatibilidad de normas tributarias internas sobre la en fiscalidad directa con las libertades comunitarias

João Félix Pinto Nogueira 2016. Impuestos directos y libertades fundamentales del tratado de funcionamiento de la Unión Europea : cuestiones fundamentales en la jurisprudencia del Tribunal de Justicia de la Unión Europea
Public Law

La giurisprudenza tributaria della Corte di Giustizia dell’Unione Europea nel 2019

João Félix Pinto Nogueira (with Pasquale Pistone). 2021. Annali IFE 2019
Occupational Health and Safety

Liberdade de estabelecimento e planeamento fiscal

João Félix Pinto Nogueira (with Ferreira, Catarina Maria Campos). 2011.
Public Law

Libertad de establecimiento [Freedom of Establishment in CJEU’s case law)]

João Félix Pinto Nogueira 2011. Comentários de Derecho Tributario Comunitario – Analisis y interacción con la normativa fiscal española
Occupational Health and Safety

Literature review: “Luis Flavio Neto, “Direito Tributário Internacional – ´Contextos´ para Interpretação e Aplicação de de acordos de Bi-tributação” [International Tax Law – ´contexts´ of the interpretation and application of double t...

João Félix Pinto Nogueira (with Nogueira, João). 2019.

Los impuestos de salida sobre personas jurídicas en Portugal

João Félix Pinto Nogueira (with João Nogueira). 2011. Studi Tributari Europei
Occupational Health and Safety

Luis Flávio Neto, International tax law: ‘context’ in the interpretation and application of double tax treaties, direito tributário internacional: ´contextos´ para interpretação e aplicação de acordos de bi-tributação, IBDT & Quartier...

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2019. Kluwer Law International
Occupational Health and Safety

Main findings of the seminar Public International Law and Taxation

Occupational Health and Safety

Manuel Lopes Porto, Orçamento da União Europeia – as perspectivas financeiras para 2007-2013 (Coimbra, Almedina, 2006, 99 págs.)

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2007.
Occupational Health and Safety

Mutual assistance between tax administrations

João Félix Pinto Nogueira 2013. II Curso de Fiscalidad Latino-Americana

Neutralização na distribuição de dividendos intra-europeia – Comentário a acórdão do STA

João Félix Pinto Nogueira 2014. Revista de Finanças Públicas e Direito Financeiro
Occupational Health and Safety

New measures to counter abusive tax practices

João Félix Pinto Nogueira 2018. AFIP – Administración Federal de Ingresos Públicos
Occupational Health and Safety

Nova Metodologias e Técnicas de Combate à Evasão Fiscal – Perspectiva interna e europeia

João Félix Pinto Nogueira 2008. University of Oporto - Faculty of Economics
Occupational Health and Safety

Obrigações Acessórias em matéria de IVA

João Félix Pinto Nogueira EGP – Escola de Gestão do Porto, Porto, 2005
Occupational Health and Safety

OECD’s secretariat Proposal for Pillar I and II (Digital Economy)

Opinion Statement ECJ-TF 1/2016 on the decision of the European Court of Justice in joined cases Miljoen (Case C-10/14), X (Case C-14/14) and Société Générale (Case C-17/14) on the Netherlands dividend withholding tax

João Félix Pinto Nogueira 2016. European Taxation

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries

João Félix Pinto Nogueira (with Nogueira, João). 2017. European Taxation

Opinion Statement ECJ-TF 1/2017 on the Decision of the Court of Justice of the European Union in SECIL (Case C-464/14) Concerning the Free Movement of Capital and Third Countries (co-authorship)

João Félix Pinto Nogueira 2017. European Taxation

Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms

João Félix Pinto Nogueira (with Nogueira, João). 2018. European Taxation

Opinion statement ECJ-TF 1/2018 on the compatibility of limitation-on-benefits clauses with the EU fundamental freedoms (co-authorship)

João Félix Pinto Nogueira 2018. European Taxation

Opinion statement ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and Non-Resident Associated Enterprises

João Félix Pinto Nogueira 2019. European Taxation

Opinion Statement ECJ-TF 1/2020 on the General Court Decisions of 24 September 2019 in The Netherlands v. Commission (Starbucks) (Joined Cases C-760/15 and T-636/16) and Luxembourg v. Commission (Fiat Finance and Trade) (Joined Cases T-755/15 and T-7...

João Félix Pinto Nogueira 2020. European Taxation

Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) Concerning the Application of the Swedish Interest Deductibility Rules

João Félix Pinto Nogueira 2021. European Taxation

Opinion Statement ECJ-TF 1/2022 on the CJEU decision of 25 November 2021 in Case C-437/19, État luxembourgeois v L, on the conditions for information requests and taxpayer remedies

João Félix Pinto Nogueira (with Nogueira, João). 2022. European Taxation

Opinion Statement ECJ-TF 1/2022 on the ECJ decision of 25 November 2021 in État Luxembourgeois v. L (Case C-437/19) on the conditions for information requests and taxpayer remedies

João Félix Pinto Nogueira (with Georg Kofler). 2022. European Taxation

Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest

João Félix Pinto Nogueira (with Nogueira, João). 2017. European Taxation

Opinion statement ECJ-TF 2/2016 on the decision of the Court of Justice of the European Union of 13 July 2016 in Brisal and KBC Finance Ireland (Case C-18/15), on the admissibility of gross withholding tax of interest (co-authorship)

João Félix Pinto Nogueira 2017. European Taxation

Opinion statement ECJ-TF 2/2017 on the ECJ decision of 21 December 2016 in World Duty Free Group and Others (joined cases C-20/15 P and C-21/15 P), concerning the requirements of selective aid in the sense of article 107 of the TFEU (co-authorship)

João Félix Pinto Nogueira 2017. European Taxation

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownershi...

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2019. European Taxation

Opinion Statement ECJ-TF 2/2019 on the ECJ Decisions of 26 February 2019 in N Luxembourg I et al. (Joined Cases C-115/16, C-118/16, C-119/16 and C-299/16) and T Danmark et al. (Joined Cases C-116/16 and C-117/17), Concerning the “Beneficial Ownersh...

João Félix Pinto Nogueira 2019. European Taxation

Opinion Statement ECJ-TF 2/2020 on the CJEU decision of 3 March 2020 in Case C-75/18, Vodafone Magyarország Mobil Távközlési Zrt., on progressive turnover taxes

João Félix Pinto Nogueira 2020. European Taxation

Opinion Statement ECJ-TF 2/2021 on the ECJ Decision of 25 February 2021 in Société Générale (Case C-403/19) on the Calculation of the Maximum Amount of a Foreign Direct Tax Credit

João Félix Pinto Nogueira (with Francisco Alfredo Garcia Prats). 2022. European Taxation

Opinion Statement ECJ-TF 2/2022 on the Decision of 27 January 2022 in European Commission v. Kingdom of Spain (Form 720) (Case C-788/19)

João Félix Pinto Nogueira (with Georg Kofler). 2022. European Taxation

Opinion statement ECJ-TF 3/2017 on the decision of the Court of Justice of the European Union of 16 May 2017 in Berlioz Investment Fund SA (Case C-682/15), concerning the right to judicial review under article 47 of the EU Charter of Fundamental Righ...

João Félix Pinto Nogueira (with Nogueira, João). 2018. European Taxation

Opinion Statement ECJ-TF 3/2019 on the ECJ Decision of 22 November 2018 in Sofina (Case C-575/17) on Withholding Taxes, Losses and Territoriality

João Félix Pinto Nogueira 2020. European Taxation

Opinion Statement ECJ-TF 3/2020 on the General Court judgments of 15 July 2020 in the Cases T-778/16 and T892/16, Ireland v. Commission and Apple v. Commission, on State aid granted by tax rulings fixing the attribution of profits to permanent establ...

João Félix Pinto Nogueira 2021. European Taxation

Opinion Statement ECJ-TF 3/2021 on the CJEU decision of 18 March 2021 in Case C-388/19, MK v Autoridade Tributária e Aduaneira, on the taxpayers’ option to avoid discriminatory taxation of capital gains

João Félix Pinto Nogueira (with Nogueira, João). 2022. European Taxation

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 Pinto Nogueira (with Georg Kofler). 2022. European Taxation

Opinion Statement ECJ-TF 3/2022 on the EFTA Court decision of 1 June 2022 in Case E-3/21, PRA Group Europe, on the discriminatory interaction between the "interest barrier" and group contributions

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023. European Taxation

Opinion statement ECJ-TF 4/2014 of the CFE on the decision of the European Court of Justice in SCA Group Holding BV et al. (joined cases C-39/13, C-40/13 and C-41/13), on the requirements to form a "fiscal unity" (co-authorship)

João Félix Pinto Nogueira 2015. European Taxation

Opinion statement ECJ-TF 4/2017 on the decision of the Court of Justice of the European Union of 9 February 2017 in X (Case "pro-rata personal deductions"), concerning personal and family tax benefits in multi-state situations

João Félix Pinto Nogueira (with Nogueira, João). 2018. European Taxation

Opinion statement ECJ-TF 4/2017 on the decision of the Court of Justice of the European Union of 9 February 2017 in X (Case "pro-rata personal deductions"), concerning personal and family tax benefits in multi-state situations (co-authorship)

João Félix Pinto Nogueira 2018. European Taxation

Opinion Statement ECJ-TF 4/2019 on the ECJ Decision of 26 February 2019 in X-GmbH (Case C-135/17), Concerning the Application of the German CFC Legislation in Relation to Third Countries

João Félix Pinto Nogueira 2020. European Taxation

Opinion Statement ECJ-TF 4/2022 on the ECJ decision of 22 September 2022 in Case C-538/20, W AG, on the deductibility of foreign final losses

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023. European Taxation

Orçamento da União Europeia – As Perspectivas Financeiras para 2007-2013 (UE Budget – Financial Perspectives for 2007-2013, Manuel Lopes Porto, Coimbra, Almedina, 2006)

João Félix Pinto Nogueira 2007. Dereito – Revista Xurídica da Universidad de Santiago de Compostela
Occupational Health and Safety

Other treaty models and treaty practice relating to the “other income” provision

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023. Fondazione Maisto – Maisto e Associati
Public Law

PE and Non-Discrimination Regarding Domestic Relief for Double Economic Taxation

João Félix Pinto Nogueira 2015. Tax Treaty Case Law around the globe 2014
Occupational Health and Safety

Piercing the corporate veil in International Tax Law

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. Católica Research Centre for the Future of Law, Universidade Católica Portuguesa
Occupational Health and Safety

Pilar II: compatibility with EU law and substance based carve out, Conference “CFE Forum 2023 – Towards a more cohesive European fiscal union?”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023.
Public Law

Pillar II and EU Law

João Félix Pinto Nogueira 2021. Global Minimum taxation? An Analysis of the Anti-Base Erosion Initiative
Occupational Health and Safety

Pillar II de la OCDE: GloBE

Public Law

Portugal

João Félix Pinto Nogueira 2012. The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties

Portugal - The Feared Austerity Budget Enters into Force

João Félix Pinto Nogueira 2012. European Taxation
Public Law

Portugal [Recent Cases in Tax Treaty Case Law]

João Félix Pinto Nogueira (with Nogueira, João). 2013. Tax Treaty Case Law around the globe 2012
Public Law

Portugal [The Impact of the OECD and the UN Models in the Portuguese DTC’s]

João Félix Pinto Nogueira (with Nogueira, João). 2012. The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties
Public Law

Portugal [The Impact of the OECD and the UN Models in the Portuguese DTC’s]

João Félix Pinto Nogueira 2012. The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties
Occupational Health and Safety

Portugal – Tax Treaty Case Law in 2011 – National Report

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2012.
Occupational Health and Safety

Portugal – Tax Treaty Case Law in 2011 – National Report

João Félix Pinto Nogueira 2012. Conference: Recent Tax Treaty Case Law Around the Globe
Occupational Health and Safety

Portugal – Taxation of intermediaries in sports

João Félix Pinto Nogueira 2018. Conference: Recent Tax Treaty Case Law Around the Globe
Occupational Health and Safety

Portugal – Taxation of services

João Félix Pinto Nogueira 2018. Conference: Recent Tax Treaty Case Law Around the Globe
Public Law

Portugal: Can a Servicer become an agent PE?: Chapter 8

João Félix Pinto Nogueira 2019. Tax Treaty Case Law around the Globe 2018
Public Law

Portugal: Non-discrimination and access to domestic tax law incentives for individuals in the residence state, Chapter 33

João Félix Pinto Nogueira 2016. Tax Treaty Case Law around the Globe
Public Law

Portugal: Right To Be Notified in Requested State

João Félix Pinto Nogueira 2015. Tax Treaty Case Law around the globe 2014
Public Law

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

João Félix Pinto Nogueira 2016. Tax Treaty Case Law around the Globe
Public Law

Portugal: Taxation of Image and Economic Rights of football players: Chapter 20

João Félix Pinto Nogueira 2019. Tax Treaty Case Law around the Globe 2018
Occupational Health and Safety

Preços de Transferência e o caso português

João Félix Pinto Nogueira Faculdade de Direito da Universidade do Porto, 2002/2003
Occupational Health and Safety

Prefácio

Catarina de Oliveira Carvalho & João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2021. Cedência ocasional de trabalhadores
Public Law

Prefácio do livro de Catarina Gomes Mendes Noronha

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2021. Novo Regime Fiscal de Comunicação Obrigatória – Esquemas de Planeamento Fiscal
Occupational Health and Safety

Presentation on “Brexit”, Conference on European Tax Coordination: Law, Policy and Politics

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2016.
Occupational Health and Safety

Presentation on “Brexit”, Conference on European Tax Coordination: Law, Policy and Politics

Public Law

Princípio da independência: fundamentos Jurídicos de uma compreensão actual

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2004. Preços de transferência e o caso português
Public Law

Princípio da Independência: Fundamentos Jurídicos de uma compreensão actual (Arm’s Length Principle – Transfer Pricing in Portugal)

João Félix Pinto Nogueira (with Nogueira, João). 2004. Preços de Transferência e o Caso Português
Public Law

Princípio da Independência: Fundamentos Jurídicos de uma compreensão actual (Arm’s Length Principle – Transfer Pricing in Portugal)

João Félix Pinto Nogueira 2004. Preços de Transferência e o Caso Português
Occupational Health and Safety

Proporcionalidade em Direito Tributário

João Félix Pinto Nogueira 2011. Pricewaterhouse Coopers
Occupational Health and Safety

Proportionality Analysis and Modern Constitutionalism

João Félix Pinto Nogueira 2011. Law School – University of Paris I
Occupational Health and Safety

Proportionality Analysis in European Case Law – A Model Applicable in Internal Cases?

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2011.
Occupational Health and Safety

Proportionality Analysis in European Case Law – A Model Applicable in Internal Cases?

João Félix Pinto Nogueira 2011. Law School – University of Paris I
Public Law

Proportionality and Legal Certainty in domestic and EU Tax Law

João Félix Pinto Nogueira 2013. Segurança e Confiança Legítima do Contribuinte
Occupational Health and Safety

Recent case law and critical assessment of trends on state aids and taxation in the administrative practice of the EU Commission, and in the judicial practice of the General Court and of the Court of Justice

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023.
Occupational Health and Safety

Recent case law of the CJEU on Withholding Taxes

João Félix Pinto Nogueira 2017. Centro de Estudos Judiciários
Occupational Health and Safety

Recent Developments in EU Tax Law

Occupational Health and Safety

Recent developments in European and International Taxation

João Félix Pinto Nogueira 2013. Centro de Estudos Judiciários
Occupational Health and Safety

Recent EU tax developments

Occupational Health and Safety

Recent EU tax law developments. Allocation of profits to the digital PE

Occupational Health and Safety

Recent trends of the Court of Justice of the European Union in Direct Taxation: the AirnBnB and the W AG cases

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023.
Public Law

Reconstructing the treaty network - EU report

João Félix Pinto Nogueira (with Nogueira, João). 2020. IFA Cahiers de droit fiscal international 2020
Public Law

Reconstructing the treaty network – EU report

João Félix Pinto Nogueira 2020. IFA EU report
Occupational Health and Safety

Reflections on the meaning of ‘beneficial ownership’ under Article 10 (Dividends) of the OECD Model Convention

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel [Interest limitation rules and EU law following Lexel]

João Félix Pinto Nogueira (with Nogueira, João). 2022. Diritto e Pratica Tributaria Internazionale, vol. XIX, n. 1 (March 2022) [ISSN: 1594-199X]

Regole di deducibilità degli interessi e diritto dell’Unione europea alla luce del caso Lexel

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. Diritto e Pratica Tributaria Internazionale
Occupational Health and Safety

Secretary and member of the Panel on Recent EU law developments

João Félix Pinto Nogueira 2016. IFA annual congress
Public Law

Segurança jurídica e proporcionalidade em direito tributário

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2013. Segurança e confiança legítima do contribuinte
Public Law

Segurança Jurídica e Proporcionalidade em Direito Tributário (Proportionality and Legal Certainty in domestic and EU Tax Law)

João Félix Pinto Nogueira 2013. Segurança e Confiança Legítima do Contribuinte
Public Law

Segurança Social – Perspectiva Fiscal (with Glória Teixeira)

João Félix Pinto Nogueira 2008. Nos vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier
Occupational Health and Safety

Segurança Social – uma perspectiva Fiscal

João Félix Pinto Nogueira 2006. Faculdade de Direito da Universidade do Porto
Occupational Health and Safety

Selected issues of EU’s VAT – Commentary to Prof. Walter Hellerstein’s essay “A hitchhiker’s guide to the OECD’s international VAT/GST guidelines”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2015.
Occupational Health and Safety

Selected issues of EU’s VAT – Commentary to Prof. Walter Hellerstein’s essay “A hitchhiker’s guide to the OECD’s international VAT/GST guidelines”

João Félix Pinto Nogueira 2015. Levin College of Law, University of Florida

Semiótica de la proporcionalidad – de la Catedral de Santiago a la Fiscalidad Directa Europea (Semiotics of Proportionality – Proportionality in Direct Taxation)

João Félix Pinto Nogueira (with Nogueira, João). 2009. Dereito – Revista Xurídica da Universidad de Santiago de Compostela

Semiótica de la proporcionalidad – de la Catedral de Santiago a la Fiscalidad Directa Europea

João Félix Pinto Nogueira 2009. Dereito – Revista Xurídica da Universidad de Santiago de Compostela

Semiótica de la proporcionalidad: de la Catedral de Santiago a la fiscalidad directa Europea

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2009. Dereito – Revista Xurídica da Universidad de Santiago de Compostela
Occupational Health and Safety

Speaker and Secretary of the Panel IFA/EU

João Félix Pinto Nogueira 2017. IFA annual congress
Occupational Health and Safety

Speaker and Secretary of the Panel IFA/EU

João Félix Pinto Nogueira 2018. IFA annual congress
Occupational Health and Safety

Speaker at the Panel on the OECD Multilateral Instrument (on reasons to sign the MLI and on reservations and options of the Model)

João Félix Pinto Nogueira 2018. ILADT congress
Occupational Health and Safety

Speaker on “Jurisdictional issues from a Portuguese perspective”; Discussant on the presentation ““The Interpretation of European Union Law in the framework of preliminary ruling procedures, infringement procedures and actions for annulment i...

Public Law

Tax administration and technology

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023. Digital transformation of tax administrations in the European Union
Occupational Health and Safety

Tax Law Research (methodologies) in different settings

João Félix Pinto Nogueira 2010. Warwick Business School, Institute of Advanced Studies
Occupational Health and Safety

Tax Reactions to the SARS-CoV-2/COVID-19 Pandemic in Portugal

João Félix Pinto Nogueira (with Nogueira JFP). 2021.

Tax reactions to the SARS-CoV-2: COVID-19 pandemic in Portugal

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2021. Opinio juris in comparatione
Occupational Health and Safety

Tax Reform(s) in Europe – The EU Tax Reform is also about the US

João Félix Pinto Nogueira 2017. Harvard University
Occupational Health and Safety

Tax Treaties in the case law of the Court of Justice of the European Union

Occupational Health and Safety

Tax treaty consequences for a EU MS leaving the EU

Occupational Health and Safety

Tax Treaty Fraud and Avoidance – E-course for Mumbai Tax Institute – India

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2011.
Occupational Health and Safety

Tax Treaty Fraud and Avoidance – E-course for Mumbai Tax Institute – India

João Félix Pinto Nogueira 2011. Institute for Austrian and International Tax Law
Occupational Health and Safety

Taxation and digitalization of the economy: state of the play

João Félix Pinto Nogueira 2018. University of Vigo
Occupational Health and Safety

Taxation in an increasingly digital economy: critical analysis of the proposals of the OECD and of the European Union

Public Law

Taxation of Charities in Portugal

João Félix Pinto Nogueira 2015. Taxation of Charities in Europe
Public Law

Taxation of Charities in Portugal [Portuguese National Report for the EATLP congress Rotterdam]

João Félix Pinto Nogueira (with Nogueira, João). 2015. Taxation of Charities in Europe
Occupational Health and Safety

Taxation of Imports of Services: OECD and Brazil

Occupational Health and Safety

Taxation of Technical Services: recent trends

João Félix Pinto Nogueira 2016. University of Cape Town

The 2019 OECD Proposals for addressing the tax challenges of the digitalization of the economy: an assessment

João Félix Pinto Nogueira 2019. International Tax Studies

The 2019 OECD Secretariat Proposal for a "Unified Approach" under Pillar One: an assessment (co-authorship)

João Félix Pinto Nogueira (with Nogueira, João). 2020. Bulletin for International Taxation

The 2019 OECD Secretariat Proposal for a “Unified Approach” under Pillar One: an assessment (co-authorship)

João Félix Pinto Nogueira 2020. Bulletin for International Taxation

The 2019 OECD Secretariat Proposal for Pillar Two: an assessment (co-authorship)

João Félix Pinto Nogueira 2020. Bulletin for International Taxation
Occupational Health and Safety

The Brisal Case: taxation of interests derived by non-residents in Portugal

João Félix Pinto Nogueira 2017. Law School of the Catholic University Portugal
Occupational Health and Safety

The CJEU decision in Vodafone and its impact for digital taxes in Europe

The Compatibility of the EU Digital Service Tax with EU and WTO Law: Requiem aeternam donate nascenti tributo

João Félix Pinto Nogueira (with Nogueira, João). 2019. International Tax Studies

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

João Félix Pinto Nogueira 2019. International Tax Studies
Public Law

The Compatibility of the EU Digital Services Tax with EU and WTO Law: Requiem Aeternam Donate Nascenti Tributo

João Félix Pinto Nogueira 2019. Taxing the Digital Economy
Occupational Health and Safety

The Concepts of Abuse in Tax Law (domestic, EU and international dimension)

João Félix Pinto Nogueira 2013. Norway School of Economics
Occupational Health and Safety

The EU-US relations in tax matters – The Anti-Tax Avoidance Package as a Paradigm Shift

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2016.
Occupational Health and Safety

The EU-US relations in tax matters – The Anti-Tax Avoidance Package as a Paradigm Shift

João Félix Pinto Nogueira 2016. Centre for European Studies, Harvard Law School
Occupational Health and Safety

The future of Corporate Income Tax and of Value Added Tax

Occupational Health and Safety

The IBFD Task force on Digital Economy Proposal on a WHT’s for business profits

Occupational Health and Safety

The Joint OECD and Council of Europe Multilateral Convention on Mutual and Administrative Assistance in Tax Matters – a new framework for international relations [ participation as Portugal National Reporter]

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2010.
Occupational Health and Safety

The Joint OECD and Council of Europe Multilateral Convention on Mutual and Administrative Assistance in Tax Matters – a new framework for international relations [ participation as Portugal National Reporter]

João Félix Pinto Nogueira 2010. Institute for Austrian and International Tax Law
Public Law

The meaning of Royalties and payments for Software

Public Law

The Notion of Tax

João Félix Pinto Nogueira 2016. IFA Cahiers of International Taxation, Vol. 101, n.º 2
Occupational Health and Safety

The OECD GloBE project

The OECD public consultation document “Secretariat Proposal for a ‘Unified Approach’ under Pillar One”: an assessment

João Félix Pinto Nogueira (with Pasquale Pistone). 2020. Bulletin for International Taxation
Occupational Health and Safety

The OECD secretariat proposal for a “Unified approach” under Pillar 1: assessment

Occupational Health and Safety

The proposed Unshell Directive

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. European Parliament (Committee on Economic and Monetary Affairs)
Occupational Health and Safety

The value of the OECD Model Convention Commentaries

João Félix Pinto Nogueira 2016. IFA Serbian Branch
Occupational Health and Safety

The Virtual PE approach, Panel: Taxing the digital giants, Conference “For a Fair, Modern and Efficient Corporate Taxation in Europe”, European Parliament, organised by the Foundation for European Progressive Studies, the European Trade Union Ins...

João Félix Pinto Nogueira 2018. European Parliament
Occupational Health and Safety

TNS Report - IFA 66th Congress in Boston - Seminar D: Article 3(2) and the Scope of Domestic Law (03 Oct. 2012)

João Félix Pinto Nogueira (with Nogueira, João). 2012. IFA - International Fiscal Association
Occupational Health and Safety

TNS Report - IFA 66th Congress in Boston - Seminar L: Limitation on Benefits Articles in Income Tax Treaties – The Current State of Play (05 Oct. 2012)

João Félix Pinto Nogueira (with Nogueira, João). 2012.
Occupational Health and Safety

TNS Report - IFA 70th Congress in Madrid - Seminar D: IFA/EU (27 Sep. 2016)

João Félix Pinto Nogueira (with Nogueira, João). 2016. IFA - International Fiscal Association
Occupational Health and Safety

TNS Report - IFA 71st Congress in Rio de Janeiro - Seminar J: IFA/EU (01 Sep. 2017)

João Félix Pinto Nogueira (with Nogueira, João). 2017. IFA - International Fiscal Association
Occupational Health and Safety

Towards an advance protection against abusive practices?, presentation in the framework of the panel on Beneficial Ownership” in the IX Brazilian Congress on International Tax Law – “International Taxation and Recovery Economy: The role of Emer...

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. IBDT

Tributação e Desenvolvimento – Contributo do Direito Fiscal Internacional (Tax and Development: the contribute from International Taxation)

João Félix Pinto Nogueira 2011. Revista Direito e Desenvolvimento

Tributação e desenvolvimento: o contributo do direito fiscal internacional

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2010. Revista Direito e Desenvolvimento
Occupational Health and Safety

Tributação e Segurança Social

João Félix Pinto Nogueira Faculdade de Direito da Universidade do Porto, Porto, 2004/2005
Occupational Health and Safety

Turnover taxes and EU law, Master in Tax Law

Occupational Health and Safety

Types of Sanctions, on the panel “Penalties theory, good governance and legal remedies”, 3rd International Conference on Taxpayer’s Rights – The Convergence of Good Governances and Legal Remedies

Occupational Health and Safety

Unresolved issues of the Unshell proposal, Conference “Recent development in EU Tax Policy”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023.
Occupational Health and Safety

Untangling the EU Commission tax proposals of 12 September 2023: BEFIT, HOT and the Transfer Pricing Directives

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2023. IBFD
Occupational Health and Safety

Use of technology for tax administration purposes, DIGITAX collaborative research project

Occupational Health and Safety

Value chains, user participation and robotic

Occupational Health and Safety

Value Creation and the taxation of the digital Economy

Violación del princípio de igualdad en la cessión de Ingresos de un impuesto estatal a los ayuntamientos – Comentario a la STC portugués n.º 711/2006 de 29 de diciembre de 2006

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2007. Tributos Locales

Violación del Princípio de Igualdad en la Cessión de Ingresos de un impuesto estatal a los ayuntamientos – Comentario a la STC portugués n.º 711/2006 de 29 de Diciembre de 2006 (Equality Principle Breaches’ in the Cession of Tax Revenues to ...

João Félix Pinto Nogueira 2007. Tributos Locales
Occupational Health and Safety

“E depois do Adeus... A cobrança coerciva” / Mutual Assistance in the Recovery of Tax Claims in the EU

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2012.

“God save the Brexit”: tax implications of the leave vote

João Félix Pinto Nogueira (with Laura Ambagtsheer-Pakarinen). 2016. European Taxation
Occupational Health and Safety

“Las normas nacionales en el IRPF y el IS justificadas por exigencias imperativas (abuso, coherencia, y reparto equilibrado del poder tributario) y el principio de proporcionalidad” in the framework of the initiative “Casos fundamentales de Derech...

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2015.
Occupational Health and Safety

“Asesores fiscales: nuevos retos de regulación del ejercicio de la profesión y comunicaciones obligatorias”, part of the webinar series “IBFD - IFA LATAM Webinars: News on International Taxation and Its Impact in Latin America”

João Félix Pinto Nogueira (with João Félix Pinto Nogueira). 2022. IBFD/IFA LATAM
Occupational Health and Safety

“E depois do Adeus... A cobrança coerciva” / Mutual Assistance in the Recovery of Tax Claims in the EU

João Félix Pinto Nogueira 2012. IFA Portugal / AFP

“God save the Brexit”: Tax Implications of the leave vote (co-authorship)

João Félix Pinto Nogueira 2016. European Taxation
Occupational Health and Safety

“Introduction” and “Tax treaty aspects of Direct Investment in Brazil”

João Félix Pinto Nogueira 2017. AFP and ABDF
Occupational Health and Safety

“Las normas nacionales en el IRPF y el IS justificadas por exigencias imperativas (abuso, coherencia, y reparto equilibrado del poder tributario) y el principio de proporcionalidad” in the framework of the initiative “Casos fundamentales de Der...

João Félix Pinto Nogueira 2015. Law School – University of Cadiz
Occupational Health and Safety

“Proportionality Analysis in ECJ’s Case Law on Direct Taxation”

João Félix Pinto Nogueira 2008. IBFD – International Bureau of Fiscal Documentation
Occupational Health and Safety

“Tax crime – Internal and European Legal Order”

João Félix Pinto Nogueira 2008. University of Oporto - Faculty of Economics