CEID - Livros e Partes de Livros / Books and Books Parts
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- Precaução e proteção do ambiente: da incerteza à condicionalidadePublication . Gomes, Carla Amado
- PrefácioPublication . Sequeira, Elsa
- Noroeste globalPublication . Ribeiro, José Manuel Félix; Ferrão, João; Moura, Francisca; Chorincas, Joana; Vaz, Manuel Afonso; Cardoso, Eduardo Luís; Costa, Joana Cunha e; Teixeira, Luís
- Beyond the apnea-hypopnea index: symptomatic assessment as a treatment pathway for obstructive sleep apnea managementPublication . Almeida, Fernanda R.; Falardo, Susana
- Other income in tax treaty practice: the normative profiles used by contracting statesPublication . Nogueira, João Félix PintoThe aim of this contribution is to identify the normative profiles used by contracting states when designing tax treaty provisions aimed at allocating taxing rights to income not dealt with by any other allocation. With this contribution, the author seeks to allow a better understanding of the current treaty practice in what concerns the such provisions. A normative profile is not more than a model or archetype of a treaty provision designed based on an inductive reasoning (based on treaty observation). Each profile expresses a specific tax policy option, leading to a distinctive tax treatment of the (other) income falling within its scope. A normative profile gathers treaty provisions with different wordings insofar as their underlying policy goal and tax consequences are similar. In fact, treaty practice is rich in deviations that do not represent a different policy option (or interpretative outcome). The identification of all these normative profiles, which is performed for the first time in this contribution (at least in what concerns “other income”), also aims at facilitating future research, providing a comprehensive analytical structure that researchers may namely for further statistical analysis on the occurrence of this provisions in treaty practice. It also facilitates the efforts of designing provisions to be included in bilateral and multilateral instruments. To avoid any research bias, the research was based on primary sources (i.e. income tax treaties). Secondary sources (such as doctrinal texts and case law) were only considered once research on research on primary sources was concluded. As in any study of this nature, methodologic options had to be made. Other income provisions were taken into account when included in treaties that were: i) bilateral; ii) in force on 1 August 2023; iii) in English(covering both the original text and amending protocols); iv) made available by the IBFD’s Tax Research Platform From those treaties, we have considered both: i) clauses labelled “other income”; ii) non-labelled clauses or clauses labelled otherwise that followed a wording similar to that used in the “other income” clauses of the models, and; iii) clauses with a similar function. Insofar as the research is based on IBFD’s Tax Research platform, it has the same limitations as such database. Accordingly: i) it only considers a treaty whenever it was included in such database; ii) when the original treaties are not drafted in English, it relies on IBFD’s non-official English translation; iii) does not consider treaties that are neither available in English nor in languages that the author cannot read; iv) does not consider amendments introduced by Protocols that were not inserted in the main body of the provision The treaty version taken into account was the latest one made available (including amendments). This contribution is focused on the other income normative profiles, leaving aside the interaction between the profiles and other treaty provisions (or, more generally, other provisions including in public international law instruments) or domestic law. Due to the catch-all function of the other income provision, any broadening or narrowing of the scope of other treaty provisions may have an impact in the income that must be considered as other income. However, consideration of such interaction would require a comprehensive analysis of the full in-scope treaties which would not be feasible in the framework of this study. For the same reason, the impact of the commentaries on the interpretation is not taken into account. This contribution does not aim at being a repository or list of all treaties that include a certain normative profile. Accordingly, only a reduced number of wordings and, within each wording, of treaties were selected to illustrate each normative profile. However, in some instances (considering the provision's relevance and its limited use in practice), the author made an exhaustive listing of all treaties employing a specific normative profile or wording. That is the case, for instance, of treaties including a main purpose clause or of treaties granting exclusive taxation rights to the source state. Whenever considered relevant to understand the modus operandi of each normative profile, a brief reference to the rationale or policy aim of the provision is included. However, this article does not aim at discussing the underlying policy goals pursued by the different normative profiles.
- Other income in model and multilateral tax treatiesPublication . Nogueira, João Félix PintoThis contribution aims to identify and discuss the recommendations incorporated in the other income provisions of treaty models other than (the over-scrutinized) OECD and UN model conventions. Moreover, it aims at understanding the modus operandi of “other income” article as included in multilateral treaties, ascertaining whether jurisdictions use such opportunity to implement solutions that differ from those recommended by the OECD and the UN. Scholarly literature emphasizes the importance of studying the OECD and UN models to understand treaty practice. However, in addition to such models (of a global reach), there are several other (regional or national) models drafted by governmental representatives in the framework of international organisations, which often propose different normative profiles. Besides the understanding of the recommendations embodied in other models and in multilateral treaties, this study also provides strong interpretative guidelines, aimed at allowing the decision maker an easier and more effective interpretation and application: i) of the provisions, in case of multilateral treaties in force; ii) of the treaties following the pattern recommended by a certain (non-global) model.
- 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