1
TITLE: Interpretative complexity and tax law changes: the taxation of corporate expenses in Portugal
AUTHORS: Antonio Martins ; Ana Dinis; Cidalia Lopes;
PUBLISHED: 2018, SOURCE: JOURNAL OF APPLIED ACCOUNTING RESEARCH, VOLUME: 19, ISSUE: 4
INDEXED IN: Scopus WOS
2
TITLE: The computation of taxable income when accounting numbers are not reliable: A note on presumptions. A note on presumptions
AUTHORS: Antonio Martins ; Cristina Sa;
PUBLISHED: 2018, SOURCE: INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, VOLUME: 60, ISSUE: 2
INDEXED IN: WOS CrossRef: 1
3
TITLE: The Portuguese intellectual property box: issues in designing investment incentives
AUTHORS: Antonio Martins ;
PUBLISHED: 2018, SOURCE: JOURNAL OF INTERNATIONAL TRADE LAW AND POLICY, VOLUME: 17, ISSUE: 3
INDEXED IN: Scopus WOS
4
TITLE: Accounting information and its impact in transfer pricing tax compliance: a Portuguese view
AUTHORS: Antonio F Martins ;
PUBLISHED: 2017, SOURCE: EUROMED JOURNAL OF BUSINESS, VOLUME: 12, ISSUE: 2
INDEXED IN: Scopus WOS CrossRef: 1
5
TITLE: Tax avoidance, anti-abuse clauses and arbitration courts: a note on capital gains' exemption
AUTHORS: Antonio Martins ;
PUBLISHED: 2017, SOURCE: INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, VOLUME: 59, ISSUE: 6
INDEXED IN: WOS CrossRef: 1
6
TITLE: The purpose of tax law: A perspective on financial instruments' fair value adjustments in Portugal
AUTHORS: Antonio Martins ; Daniel Taborda ;
PUBLISHED: 2017, SOURCE: EJOURNAL OF TAX RESEARCH, VOLUME: 15, ISSUE: 3
INDEXED IN: Scopus WOS
7
TITLE: The Portuguese corporate tax reform and international trends: an assessment
AUTHORS: Antonio Martins ;
PUBLISHED: 2015, SOURCE: INTERNATIONAL JOURNAL OF LAW AND MANAGEMENT, VOLUME: 57, ISSUE: 4
INDEXED IN: Scopus WOS CrossRef: 2