João Nogueira

Professor(a) Auxiliar

Generic Bio

João Félix Pinto Nogueira, Doutor em Direito é Professor da Universidade Católica Portuguesa. É ainda Deputy Academic Chairman do International Bureau for Fiscal Documentation - IBFD (Amesterdão, Países Baixos) e o coordenador do seu departamento académico. É professor associado honorário da Universidade da Cidade do Cabo, África do Sul bem como professor visitante regular de várias outras universidades. Exerce as funções de Deputy Editor-in-Chief do World Tax Journal, do Global Tax Treaty Commentaries, da Doctoral Series e do International Tax Studies. Integra a lista de personalidades independentes da Comissão Europeia e, como tal, encontra-se habilitado a exercer as funções de árbitro no quadro da Diretiva Europeia de resolução de litígios em matéria fiscal. Foi ainda advogado numa das mais conceituadas sociedades de advogados de Portugal.

É especialista em Direito Fiscal Europeu e Internacional, áreas em que publicou uma dissertação, vários capítulos em monografias coletivas e inúmeros artigos. Acumula mais de vinte anos de experiência em docência universitária, ao nível pós-graduado. Lecionou e fez apresentações científicas em mais de 30 países da Europa, América, Ásia e África.

Tem uma vasta experiência na orientação de teses académicas (aos níveis de mestrado e de doutoramento) incluindo várias dissertações premiadas. É regularmente convidado para apresentações em conferências e seminários no âmbito do Direito Tributário Internacional e Europeu. É ainda frequentemente indicado como relator nacional em representação de Portugal. Além das suas atividades científicas no IBFD, colabora ativamente com vários centros de investigação europeus. Durante vários anos, foi co-arbitrator do IBFD-KU Leuven International e European Tax Moot Court Competition, sendo responsável pela elaboração dos casos. Desde 2018 é juiz nas audiências orais finais. A sua experiência profissional inclui também consultoria governamental, tendo sido convidado a assessorar e a dar formação a diversas autoridades fiscais, incluindo algumas das mais avançadas do mundo.

É membro da EATLP, da IFA, da IFA Portugal (Associação Fiscal Portuguesa) e do IBDT. É o Vice-Presidente da AFP / IFA Portugal. É membro do Conselho Permanente Científico (“Permanent Scientific Committee”) da IFA Central, membro e secretário da Direção da IFA Europa. É membro (e secretário científico) da ECJ Task Force da Confédération Fiscale Européenne. É membro do Conselho Diretivo do ILADT (“Diretorio”) e do Conselho Geral da IFA Central. É um dos três membros do LOC (“Local Organising Committee”) responsável pela organização do Congresso Anual da IFA em 2025, que terá lugar em Lisboa. É membro do conselho editorial de várias revistas internacionais, atuando frequentemente como revisor externo no âmbito da revisão por pares.

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João Félix Pinto Nogueira, PhD in Tax Law, is Professor at the Portuguese Catholic University (“Universidade Católica Portuguesa”). He is Deputy Academic Chairman at IBFD and team manager of IBFD Academic. He is honorary associate professor at the University of Cape Town, South Africa and regular visiting lecturer at several universities. He is Deputy Editor-in-Chief of the World Tax Journal, of the Global Tax Treaty Commentaries, of the Doctoral Series and of the International Tax Studies. He is a member of the list of independent persons of standing of the European Commission and, as such, authorised to serve as arbitrator for the purposes of the EU tax dispute resolution directive. He was a lawyer at one of Portugal's most reputed tax law firms.

His areas of expertise are international and European tax law, fields in which he has published a dissertation and several articles and book chapters. Dr Nogueira has more than twenty years of experience in teaching at both the graduate and post-graduate levels and is currently overseeing several master's courses on EU and international tax law, taught in different languages.

He has extensive experience in supervising academic works (at the master's, doctoral and postdoctoral levels), including several prize-winning theses. He is regularly invited to present at conferences and seminars on both EU and international taxation and is frequently appointed as a national reporter for Portugal. Besides his scientific activities at IBFD, he collaborates actively with research centres in several EU countries. For several years, Dr Nogueira served as co-arbitrator of the IBFD-KU Leuven International and European Tax Moot Court Competition, responsible for drafting the cases. Since 2018, he has been appointed as judge of the final rounds. His experience also comprises governmental consultancy, in which context he has been asked to assess, advise and train several tax authorities, including some of the most advanced in the world. He has lectured or been scientifically active in more than 30 countries in Europe, America, Africa and Asia.

He is a member of the EATLP, IFA, IFA Portugal (Associação Fiscal Portuguesa) and IBDT. He is the Vice-President of the AFP / IFA Portugal. He is a member of the Permanent Scientific Committee of IFA Central, member and secretary of the Committee of IFA Europe. 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) and the General Council of the IFA. He is one of three members of the LOC (Local Organizing Committee) in charge of organizing the 2025 Annual Congress of the International Fiscal Association, which will be held in Lisbon. He is a member of the editorial board and council of several periodicals on international taxation and frequently acts as an external peer reviewer.

Saúde e Segurança no Trabalho

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

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

João Nogueira (with Nogueira, João). 2016. European Taxation
Direito Público

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

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João Nogueira (with João Félix Pinto Nogueira). 2019. Taxing the digital economy
Direito Público

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

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

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

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

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

João 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 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 Nogueira 2014. Argumentum
Saúde e Segurança no Trabalho

A tributação dos dividendos no contexto da União Europeia

João Nogueira (with Carvalho, Marcos Félix de Freitas). 2012.
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Abuse of Law and Fundamental Freedoms in the EU context: An Inconvenient Truth

João 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 Nogueira 2021. International Tax Studies
Direito Público

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

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

Abuse, shell entities and right of establishment

João 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 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 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 Nogueira (with João Félix Pinto Nogueira). 2009. Revista da Faculdade de Direito da Universidade do Porto
Saúde e Segurança no Trabalho

Abuso em Direito Fiscal Europeu

Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2022. IBFD
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Aggressive Tax Planning and the EU counter-measures

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

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

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

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

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

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

João Nogueira 2006. Estudos em Homenagem ao Professor José Gomes Brito (Revista Jurídica da Universidade Católica de Salvador)
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2022. CFE Forum
Saúde e Segurança no Trabalho

An Update on Digital Economy under BEPS action1: digital PE

João Nogueira 2017. FIT Conference
Saúde e Segurança no Trabalho

Anti-Treaty Shopping and Anti-Tax Avoidance Treaty Clauses

João Nogueira (with João Félix Pinto Nogueira). 2023.
Saúde e Segurança no Trabalho

Arbitration in domestic taxation

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Arrendamento e Tributação nos Bairros Sociais do Porto

João Nogueira Faculdade de Direito da Universidade do Porto, Porto, 2004
Saúde e Segurança no Trabalho

As propostas da União Europeia para a Tributação da Economia Digital

João Nogueira 2018. Mesa de Debates, Instituto Brasileiro de Direito Tributário
Saúde e Segurança no Trabalho

Aspectos fiscais da Actividade de Gestão de Condomínios

João 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 Nogueira 2009. Estudios Financieros. Revista de contabilidad y tributación. comentarios, casos prácticos
Saúde e Segurança no Trabalho

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

João Nogueira 2011. IDEFF, Law School, University of Lisbon (Clássica)
Saúde e Segurança no Trabalho

BEPS action 7 and the ILADT Model

João Nogueira 2015. ILADT congress
Saúde e Segurança no Trabalho

BEPS – Selected issues

João Nogueira (with João Félix Pinto Nogueira). 2014.
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BEPS – Selected issues

João Nogueira 2014. AFP, OTOC and Jornal de Negócios

Breve anotação sobre o conceito de taxa

João 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 Nogueira 2005. Revista da Faculdade de Direito da Universidade do Porto
Saúde e Segurança no Trabalho

Brexit and Tax Treaties

João Nogueira 2018. EUCOTAX
Saúde e Segurança no Trabalho

Brexit: tax implications

João Nogueira 2016. Law School of the University of Cadiz
Saúde e Segurança no Trabalho

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

João Nogueira 2008. University of Oporto - Faculty of Economics
Saúde e Segurança no Trabalho

CFC and exit taxation rules in the new ATAD Directive

João 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 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 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 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 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 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 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 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 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 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 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 Nogueira 2016. European Taxation
Saúde e Segurança no Trabalho

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

João Nogueira 2018. ILADT congress

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

João Nogueira (with Nogueira, João). 2019. International Tax Studies
Direito Público

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

João Nogueira (with Nogueira, João). 2019.
Saúde e Segurança no Trabalho

Compatibility of OECD’s BEPS proposals with EU Law

João Nogueira (with João Félix Pinto Nogueira). 2015.
Saúde e Segurança no Trabalho

Compatibility of OECD’s BEPS proposals with EU Law

João Nogueira 2015. Levin College of Law, University of Florida
Saúde e Segurança no Trabalho

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

Direito Público

Decisões recentes do TJUE em matéria de Retenções na Fonte

João Nogueira (with Nogueira, João). 2017. Colecção Formação Contínua
Direito Público

Decisões recentes do TJUE em matéria de Retenções na Fonte

João Nogueira 2017. Centro de Estudos Judiciários, Colecção Formação Contínua
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Dedução/não inclusão com hybrid mismatches : game over?

João Nogueira (with Everaert, Gerard Julius Oliveira). 2014.
Saúde e Segurança no Trabalho

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

João Nogueira 2018. University of Cape Town
Saúde e Segurança no Trabalho

Digital Services Tax

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

João 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 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 Nogueira 2021. International Tax Studies
Direito Público

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

João Nogueira (with João Félix Pinto Nogueira). 2022. Tributação Internacional e Digitalização da Economia
Direito Público

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

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

Direito Fiscal Europeu – O Paradigma da Propocionalidade

João Nogueira 2010. Wolters Kluwer / Coimbra Editora

Direito fiscal europeu: o paradigma da propocionalidade

João Nogueira (with João Félix Pinto Nogueira). 2010. Wolters Kluwer
Saúde e Segurança no Trabalho

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 Nogueira 2019. Wolters Kluwer
Saúde e Segurança no Trabalho

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”

Saúde e Segurança no Trabalho

Dispute settlement in Portugal: the case of Arbitral courts

João Nogueira 2016. Panel on Tax Procedures and Proceedings, ILADT
Saúde e Segurança no Trabalho

DST in the EU

Saúde e Segurança no Trabalho

Economic Allegiance e tributação da Economia Digital

João Nogueira 2018. Associação Comercial de São Paulo
Saúde e Segurança no Trabalho

Editorial activity - Education and Law review

João Nogueira (with Nogueira, João). 2019.
Saúde e Segurança no Trabalho

Editorial activity - Global Tax Treaty Commentaries

João Nogueira (with Nogueira, João). 2017.
Saúde e Segurança no Trabalho

Editorial Activity - IBFD Doctoral Series

João Nogueira (with Nogueira, João). 2019.
Saúde e Segurança no Trabalho

Editorial activity - International Tax Studies

João Nogueira (with Nogueira, João). 2019.
Saúde e Segurança no Trabalho

Editorial activity - Revista de Direito Tributário e Financeiro do CONPENDI

João Nogueira (with Nogueira, João). 2019.
Saúde e Segurança no Trabalho

Editorial activity - World Tax Journal

João Nogueira (with Nogueira, João). 2016.
Saúde e Segurança no Trabalho

Enquadramento histórico-normativo dos Preços de Transferência

João Nogueira 2004. “Vida Económica” and “CIJE”
Direito Público

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 Nogueira 2005. Arrendamento Social
Direito Público

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

João Nogueira (with João Félix Pinto Nogueira). 2005. Arrendamento social
Direito Público

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 Nogueira (with Nogueira, João). 2005. Arrendamento Social
Saúde e Segurança no Trabalho

EU Tax Law: Fundamentals and Recent Developments

João Nogueira 2017. Internal Revenue Service
Saúde e Segurança no Trabalho

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

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

Exit Taxes in Portuguese Corporate Taxation

João Nogueira 2011. Studi Tributari Europei
Saúde e Segurança no Trabalho

Financial Transaction Taxes: Issues for Collaborative Research

João Nogueira 2013. Mendel University
Saúde e Segurança no Trabalho

Financial Transaction Taxes: the new EU proposal

João Nogueira 2014. Universidad Complutense de Madrid
Saúde e Segurança no Trabalho

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 Nogueira (with João Félix Pinto Nogueira). 2022. CEU University
Saúde e Segurança no Trabalho

Fundamental questions in European Tax Law

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

João Nogueira 2019. IBFD
Saúde e Segurança no Trabalho

Global Tax Law and Bolivia

João 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 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 Nogueira 2020. World Tax Journal
Saúde e Segurança no Trabalho

GloBE and Latin America

Saúde e Segurança no Trabalho

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

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

Incentivos fiscais para a investigação e desenvolvimento em Portugal

João 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 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 Nogueira (with Nogueira, João). 2004. Revista da Faculdade de Direito da Universidade do Porto
Saúde e Segurança no Trabalho

International tax morality

Saúde e Segurança no Trabalho

Introduction to the Seminar “Tax Morality and Legal Certainty”

João Nogueira 2017. AFP / ABDF
Direito Público

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 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
Direito Público

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

João Nogueira (with Pasquale Pistone). 2021. Annali IFE 2019
Saúde e Segurança no Trabalho

Liberdade de estabelecimento e planeamento fiscal

João Nogueira (with Ferreira, Catarina Maria Campos). 2011.
Direito Público

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

João Nogueira 2011. Comentários de Derecho Tributario Comunitario – Analisis y interacción con la normativa fiscal española
Saúde e Segurança no Trabalho

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 Nogueira (with Nogueira, João). 2019.

Los impuestos de salida sobre personas jurídicas en Portugal

João Nogueira (with João Félix Pinto Nogueira). 2011. Studi Tributari Europei
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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 Nogueira (with João Félix Pinto Nogueira). 2019. Kluwer Law International
Saúde e Segurança no Trabalho

Main findings of the seminar Public International Law and Taxation

Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2007.
Saúde e Segurança no Trabalho

Mutual assistance between tax administrations

João Nogueira 2013. II Curso de Fiscalidad Latino-Americana

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

João Nogueira 2014. Revista de Finanças Públicas e Direito Financeiro
Saúde e Segurança no Trabalho

New measures to counter abusive tax practices

João Nogueira 2018. AFIP – Administración Federal de Ingresos Públicos
Saúde e Segurança no Trabalho

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

João Nogueira 2008. University of Oporto - Faculty of Economics
Saúde e Segurança no Trabalho

Obrigações Acessórias em matéria de IVA

João Nogueira EGP – Escola de Gestão do Porto, Porto, 2005
Saúde e Segurança no Trabalho

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 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 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 Nogueira 2017. European Taxation

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

João 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 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 Nogueira 2007. Dereito – Revista Xurídica da Universidad de Santiago de Compostela
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2023. Fondazione Maisto – Maisto e Associati
Direito Público

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

João Nogueira 2015. Tax Treaty Case Law around the globe 2014
Saúde e Segurança no Trabalho

Piercing the corporate veil in International Tax Law

João Nogueira (with João Félix Pinto Nogueira). 2022. Católica Research Centre for the Future of Law, Universidade Católica Portuguesa
Saúde e Segurança no Trabalho

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

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

Pillar II and EU Law

João Nogueira 2021. Global Minimum taxation? An Analysis of the Anti-Base Erosion Initiative
Saúde e Segurança no Trabalho

Pillar II de la OCDE: GloBE

Direito Público

Portugal

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

Portugal - The Feared Austerity Budget Enters into Force

João Nogueira 2012. European Taxation
Direito Público

Portugal [Recent Cases in Tax Treaty Case Law]

João Nogueira (with Nogueira, João). 2013. Tax Treaty Case Law around the globe 2012
Direito Público

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

João Nogueira (with Nogueira, João). 2012. The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties
Direito Público

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

João Nogueira 2012. The Impact of OECD and UN Model Conventions on Bilateral Tax Treaties
Saúde e Segurança no Trabalho

Portugal – Tax Treaty Case Law in 2011 – National Report

João Nogueira (with João Félix Pinto Nogueira). 2012.
Saúde e Segurança no Trabalho

Portugal – Tax Treaty Case Law in 2011 – National Report

João Nogueira 2012. Conference: Recent Tax Treaty Case Law Around the Globe
Saúde e Segurança no Trabalho

Portugal – Taxation of intermediaries in sports

João Nogueira 2018. Conference: Recent Tax Treaty Case Law Around the Globe
Saúde e Segurança no Trabalho

Portugal – Taxation of services

João Nogueira 2018. Conference: Recent Tax Treaty Case Law Around the Globe
Direito Público

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

João Nogueira 2019. Tax Treaty Case Law around the Globe 2018
Direito Público

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

João Nogueira 2016. Tax Treaty Case Law around the Globe
Direito Público

Portugal: Right To Be Notified in Requested State

João Nogueira 2015. Tax Treaty Case Law around the globe 2014
Direito Público

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

João Nogueira 2016. Tax Treaty Case Law around the Globe
Direito Público

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

João Nogueira 2019. Tax Treaty Case Law around the Globe 2018
Saúde e Segurança no Trabalho

Preços de Transferência e o caso português

João Nogueira Faculdade de Direito da Universidade do Porto, 2002/2003
Saúde e Segurança no Trabalho

Prefácio

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

Prefácio do livro de Catarina Gomes Mendes Noronha

João Nogueira (with João Félix Pinto Nogueira). 2021. Novo Regime Fiscal de Comunicação Obrigatória – Esquemas de Planeamento Fiscal
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2016.
Saúde e Segurança no Trabalho

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

João Nogueira 2016. GREIT
Direito Público

Princípio da independência: fundamentos Jurídicos de uma compreensão actual

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

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

João Nogueira (with Nogueira, João). 2004. Preços de Transferência e o Caso Português
Direito Público

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

João Nogueira 2004. Preços de Transferência e o Caso Português
Saúde e Segurança no Trabalho

Proporcionalidade em Direito Tributário

João Nogueira 2011. Pricewaterhouse Coopers
Saúde e Segurança no Trabalho

Proportionality Analysis and Modern Constitutionalism

João Nogueira 2011. Law School – University of Paris I
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2011.
Saúde e Segurança no Trabalho

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

João Nogueira 2011. Law School – University of Paris I
Direito Público

Proportionality and Legal Certainty in domestic and EU Tax Law

João Nogueira 2013. Segurança e Confiança Legítima do Contribuinte
Saúde e Segurança no Trabalho

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 Nogueira (with João Félix Pinto Nogueira). 2023.
Saúde e Segurança no Trabalho

Recent case law of the CJEU on Withholding Taxes

João Nogueira 2017. Centro de Estudos Judiciários
Saúde e Segurança no Trabalho

Recent Developments in EU Tax Law

João Nogueira 2017. PwC
Saúde e Segurança no Trabalho

Recent developments in European and International Taxation

João Nogueira 2013. Centro de Estudos Judiciários
Saúde e Segurança no Trabalho

Recent EU tax developments

João Nogueira 2013. ECOVIS
Saúde e Segurança no Trabalho

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

Saúde e Segurança no Trabalho

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

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

Reconstructing the treaty network - EU report

João Nogueira (with Nogueira, João). 2020. IFA Cahiers de droit fiscal international 2020
Direito Público

Reconstructing the treaty network – EU report

João Nogueira 2020. IFA EU report
Saúde e Segurança no Trabalho

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 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 Nogueira (with João Félix Pinto Nogueira). 2022. Diritto e Pratica Tributaria Internazionale
Saúde e Segurança no Trabalho

Secretary and member of the Panel on Recent EU law developments

João Nogueira 2016. IFA annual congress
Direito Público

Segurança jurídica e proporcionalidade em direito tributário

João Nogueira (with João Félix Pinto Nogueira). 2013. Segurança e confiança legítima do contribuinte
Direito Público

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

João Nogueira 2013. Segurança e Confiança Legítima do Contribuinte
Direito Público

Segurança Social – Perspectiva Fiscal (with Glória Teixeira)

João Nogueira 2008. Nos vinte anos do Código das Sociedades Comerciais, Homenagem aos Prof. A. Ferrer Correia, Orlando de Carvalho e Vasco Lobo Xavier
Saúde e Segurança no Trabalho

Segurança Social – uma perspectiva Fiscal

João Nogueira 2006. Faculdade de Direito da Universidade do Porto
Saúde e Segurança no Trabalho

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 Nogueira (with João Félix Pinto Nogueira). 2015.
Saúde e Segurança no Trabalho

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 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 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 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 Nogueira (with João Félix Pinto Nogueira). 2009. Dereito – Revista Xurídica da Universidad de Santiago de Compostela
Saúde e Segurança no Trabalho

Speaker and Secretary of the Panel IFA/EU

João Nogueira 2017. IFA annual congress
Saúde e Segurança no Trabalho

Speaker and Secretary of the Panel IFA/EU

João Nogueira 2018. IFA annual congress
Saúde e Segurança no Trabalho

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

João Nogueira 2018. ILADT congress
Saúde e Segurança no Trabalho

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...

Direito Público

Tax administration and technology

João Nogueira (with João Félix Pinto Nogueira). 2023. Digital transformation of tax administrations in the European Union
Saúde e Segurança no Trabalho

Tax Law Research (methodologies) in different settings

João Nogueira 2010. Warwick Business School, Institute of Advanced Studies
Saúde e Segurança no Trabalho

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

João Nogueira (with Nogueira JFP). 2021.

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

João Nogueira (with João Félix Pinto Nogueira). 2021. Opinio juris in comparatione
Saúde e Segurança no Trabalho

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

João Nogueira 2017. Harvard University
Saúde e Segurança no Trabalho

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

Saúde e Segurança no Trabalho

Tax treaty consequences for a EU MS leaving the EU

Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2011.
Saúde e Segurança no Trabalho

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

João Nogueira 2011. Institute for Austrian and International Tax Law
Saúde e Segurança no Trabalho

Taxation and digitalization of the economy: state of the play

João Nogueira 2018. University of Vigo
Saúde e Segurança no Trabalho

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

Direito Público

Taxation of Charities in Portugal

João Nogueira 2015. Taxation of Charities in Europe
Direito Público

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

João Nogueira (with Nogueira, João). 2015. Taxation of Charities in Europe
Saúde e Segurança no Trabalho

Taxation of Imports of Services: OECD and Brazil

Saúde e Segurança no Trabalho

Taxation of Technical Services: recent trends

João Nogueira 2016. University of Cape Town

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

João Nogueira 2019. International Tax Studies

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

João 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 Nogueira 2020. Bulletin for International Taxation

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

João Nogueira 2020. Bulletin for International Taxation
Saúde e Segurança no Trabalho

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

João Nogueira 2017. Law School of the Catholic University Portugal
Saúde e Segurança no Trabalho

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 Nogueira (with Nogueira, João). 2019. International Tax Studies
Direito Público

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

João Nogueira 2019. Taxing the Digital Economy

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

João Nogueira 2019. International Tax Studies
Saúde e Segurança no Trabalho

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

João Nogueira 2013. Norway School of Economics
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2016.
Saúde e Segurança no Trabalho

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

João Nogueira 2016. Centre for European Studies, Harvard Law School
Saúde e Segurança no Trabalho

The future of Corporate Income Tax and of Value Added Tax

Saúde e Segurança no Trabalho

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

Saúde e Segurança no Trabalho

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 Nogueira (with João Félix Pinto Nogueira). 2010.
Saúde e Segurança no Trabalho

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 Nogueira 2010. Institute for Austrian and International Tax Law
Direito Público

The meaning of Royalties and payments for Software

João Nogueira 2013. IBFD
Direito Público

The Notion of Tax

João Nogueira 2016. IFA Cahiers of International Taxation, Vol. 101, n.º 2
Saúde e Segurança no Trabalho

The OECD GloBE project

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

João Nogueira (with Pasquale Pistone). 2020. Bulletin for International Taxation
Saúde e Segurança no Trabalho

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

Saúde e Segurança no Trabalho

The proposed Unshell Directive

João Nogueira (with João Félix Pinto Nogueira). 2022. European Parliament (Committee on Economic and Monetary Affairs)
Saúde e Segurança no Trabalho

The value of the OECD Model Convention Commentaries

João Nogueira 2016. IFA Serbian Branch
Saúde e Segurança no Trabalho

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 Nogueira 2018. European Parliament
Saúde e Segurança no Trabalho

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

João Nogueira (with Nogueira, João). 2012. IFA - International Fiscal Association
Saúde e Segurança no Trabalho

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 Nogueira (with Nogueira, João). 2012.
Saúde e Segurança no Trabalho

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

João Nogueira (with Nogueira, João). 2016. IFA - International Fiscal Association
Saúde e Segurança no Trabalho

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

João Nogueira (with Nogueira, João). 2017. IFA - International Fiscal Association
Saúde e Segurança no Trabalho

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 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 Nogueira 2011. Revista Direito e Desenvolvimento

Tributação e desenvolvimento: o contributo do direito fiscal internacional

João Nogueira (with João Félix Pinto Nogueira). 2010. Revista Direito e Desenvolvimento
Saúde e Segurança no Trabalho

Tributação e Segurança Social

João Nogueira Faculdade de Direito da Universidade do Porto, Porto, 2004/2005
Saúde e Segurança no Trabalho

Turnover taxes and EU law, Master in Tax Law

Saúde e Segurança no Trabalho

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

João Nogueira 2018. IBFD
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2023.
Saúde e Segurança no Trabalho

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

João Nogueira (with João Félix Pinto Nogueira). 2023. IBFD
Saúde e Segurança no Trabalho

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

Saúde e Segurança no Trabalho

Value chains, user participation and robotic

Saúde e Segurança no Trabalho

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 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 Nogueira 2007. Tributos Locales
Saúde e Segurança no Trabalho

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

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

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

João Nogueira (with Laura Ambagtsheer-Pakarinen). 2016. European Taxation
Saúde e Segurança no Trabalho

“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 Nogueira (with João Félix Pinto Nogueira). 2015.
Saúde e Segurança no Trabalho

“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 Nogueira (with João Félix Pinto Nogueira). 2022. IBFD/IFA LATAM
Saúde e Segurança no Trabalho

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

João Nogueira 2012. IFA Portugal / AFP

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

João Nogueira 2016. European Taxation
Saúde e Segurança no Trabalho

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

João Nogueira 2017. AFP and ABDF
Saúde e Segurança no Trabalho

“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 Nogueira 2015. Law School – University of Cadiz
Saúde e Segurança no Trabalho

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

João Nogueira 2008. IBFD – International Bureau of Fiscal Documentation
Saúde e Segurança no Trabalho

“Tax crime – Internal and European Legal Order”

João Nogueira 2008. University of Oporto - Faculty of Economics