100   ^a20170126d2015    k  y0porb0103    ba
101 0 ^aeng
102   ^aPT
200 1 ^aTaxes^ecompetition's ally or foe?^fFrancisco Andrade de Portugal
320   ^aBibliografia pág. 87-89
330   ^al. Introduction.2. Taxes as a Foe of Competition.2.1. General Context.2.2.Custom Duties. 2.3.Tax Aids. 2.4. The Lack of Tax Coordination.2.5.HarmfulTax Competition. 2.6. Base Erosion and Profit Shifting Cases. 3. Taxes as an Ally of Competition. 3.1. General Context. 3.2. Custom Duties. 3.3. Transfer Pricing Rules. 3.4. Environmental Taxes. 3.5. VAT Coordination. 4. Conclusions and Recommendations. 4.1. General Context. 4.2. Common Consolidated Corporate Tax Base. 4.3. OECD Action Plan on Base Erosion and Profit Shifting. 4.4. Recommendations. 4.5. Final Conclusions
461  1^tRevista de concorrência e regulação^cCoimbra^bAlmedina^vA. 6, n.º 22 (abr.-jun. 2015)^pp. 55-89
606   ^aPolítica fiscal
606   ^aImposto ambiental
606   ^aFiscalidade
606   ^aDireitos aduaneiros
700  1^aPortugal,^bFrancisco Andrade de
920 n
921 a
922 a
923  
924  
925  
931 20170126
932 d
933 2015
934     
935 k  
936 y
937 0
938 ba