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Keywords: Tax reform
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Journal Articles
International Journal of Law and Management (2015) 57 (4): 281–299.
Published: 13 July 2015
...António Martins Purpose – The purpose of this paper is, first, to discuss if the Portuguese corporate tax reform, implemented in 2014, moved the system towards international trends. Second is to analyse in what areas the similarities and disparities are more pronounced when assessing...
