The Portuguese tax arbitration regime
By: coordenação Nuno Villa-Lobos, Tânia Carvalhais Pereira
Publisher: Almedina
Published: 2015
Place of publication: Coimbra
Language: eng
Number of pages: 382
ISBN-13: 9789724060750
Copyright date: 2015
Subjects: Taxation; Law and legislation; Arbitration and award
Notes: Included bibliographical references (pages 369-379).

Text in English.
Table of contents: title: Administrative and tax arbitration; title: grounds and ethical perspective / Manuel Santos Serra; title: Post-modern state, tax law and alternative dispute resolution mechanisms / Joaquim Freitas da Rocha; title: Principles of tax arbitration / João Sérgio Robeiro; title: The special nature of tax arbitration courts / Nuno Villa-Lobos and Tânia Carvalhais Pereira; title: The material scope of tax arbitration / Paula Rosado Pereira; title: Submission of contributions and levies to tax arbitration courts : present or future? / Leonardo Marques dos Santos; title: Joinder of claims and joinder of plaintiffs under tax arbitration / Pedro Miguel Braz; title: Tax arbitration procedure; title: the subsidiary law / Alexandra Martins and Rita Sousa; title: Tax arbitration courts or tax judicial courts : which to choose and what to consider? / Francisco Sousa da Câmara; title: An economist's perspective of tax arbitration in Portugal / António Martins; title: The Portuguese experience of tax arbitration; title: a personal view / Clotilde Celorico Palma; title: The reference for a preliminary ruling of Court of Justice in Portuguese tax arbitration / João Menezes Leitão; title: Tax arbitration courts and preliminary references / Francisco Pereira Coutinho; title: Tax arbitration and the judicial review of automatically exchanged information / Fernando Lança Martins; title: Tax arbitration in oil and gas contracts / Tiago Pedro Rodrigues; title: Arbitration and Brazilian tax law : overcoming the dogma of unwaivable tax liability / Leonardo Varella Giannetti and Marciano Seabra de Godoi; title: The taxpayer's council as an alternative for the resolution of tax conflicts : a precursor of tax arbitration in the Brazilian legal system? / João Ricardo Catarino, Leonardo Varella Giannetti and Luciano Gomes Filippo; title: Resolving international tax disputes : the emerging role of arbitration and the Portuguese example / C. David Swenson, Crystal A. Thorpe and Jaime Carvalho Esteves.