CEID - Livros e Partes de Livros / Books and Books Parts
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- Smart cities and security – a preventive approachPublication . Freitas, Pedro Miguel; Nunes, Laura; Gouveia, Feliz; Guerreiro, Maria; Sani, AnaAccording to the International CPTED Association, Crime Prevention Through Environmental Design (CPTED) is defined as a multi-disciplinary approach to deterring criminal behavior through environmental design. CPTED strategies rely upon the ability to influence offender decisions that precede criminal acts by affecting the built social and administrative environment. The web platform described in this paper uses information about the built and natural environment, geolocated in a map, to produce valuable information to statistical analysis and decision making. The platform will allow authorized users to input information, free text and pictures to classify geographical spots and to create different kinds of outputs. Due to the nature of the data stored, citizens, policy makers, and other stakeholders would need a clear ethical and legal framework to produce and make use of the data and of CPTED itself. This paper also discusses some of the legal issues that may arise.
- Anotação aos artigos 53.º e 54.ºPublication . Freitas, Pedro
- Artigo 10.º: culpaPublication . Medeiros, Rui
- Portugal: tax residence certification and entitlement to compensatory interest by taxpayers within a relief at source systemPublication . Nogueira, João Félix Pinto
- Portugal: non-discrimination and access to domestic tax law incentives for individuals in the residence statePublication . Nogueira, João Félix Pinto
- Pillar two and EU lawPublication . Nogueira, João Félix Pinto; Turina, Alessandro
- Preface to the 3rd International Workshop on Legal Issues in Intelligent Environments (LIIE’19)Publication . Freitas, Pedro Miguel; Pagallo, Ugo; Durante, Massimo
- PortugalPublication . Botelho, Catarina Santos
- Proposal for a council directive on BEFIT: an initial assessmentPublication . Pistone, Pasquale; Nogueira, João Félix Pinto; Lazarov, Ivan; Turina, Alessandro; Messina, SergioThis study analyses the critical issues of legal interpretation that might arise from the application of the proposed BEFIT Directive and puts forward possible solutions, focusing on four main areas. The first area (scope) analyses (i) the unequal treatment of companies that the annex may create and the Commission’s delegated power to amend it; (ii) the possible conflict with double tax treaties, namely on PE profit attribution and on ownership non-discrimination rules. The second area (preliminary tax result) emphasises the need for greater coordination with other secondary law, especially the GMT directive. The third area (tax base allocation) evaluates: (i) the issues surrounding losses; (ii) the distortions caused by the transitional 'presumptive' transfer pricing rules on the tax base allocation and the conflict with CJEU case law; (iii) and shows how the unlimited power of Member States to adjust their BEFIT base may undermine the fundamental goals of the proposed Directive. Finally, the fourth area (administration and procedures) shows that (i) the two-tier procedural obligations are hard to reconcile with the spirit of the announced one-stop shop compliance mechanism, and that; (ii) legal uncertainty might arise as to the impact of the proposed Directive on domestic procedural rules.