The Portuguese Tax Arbitration Regime

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