French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD’s (Administrative Arbitral Centre) arbitral decision n.º 245/2015

Marta Carmo; Lisete Santos  Rodrigues

French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD’s (Administrative Arbitral Centre) arbitral decision n.º 245/2015

Marta Carmo, Lisete Santos Rodrigues

Centro de Investigação e Desenvolvimento sobre Direito e Sociedade (CEDIS)

Research output: Contribution to journal › Article

Original language	English
Pages (from-to)	21-27
Journal	Revista Arbitral Tributária
Volume	12
Publication status	Published - Jul 2021

Keywords

Double Taxation
French life insurance

Cite this

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title = "French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD{\textquoteright}s (Administrative Arbitral Centre) arbitral decision n.º 245/2015",

keywords = "Double Taxation, French life insurance",

author = "Marta Carmo and Rodrigues, {Lisete Santos}",

year = "2021",

month = jul,

language = "English",

volume = "12",

pages = "21--27",

journal = "Revista Arbitral Tribut{\'a}ria",

issn = "2183-6035",

}

French Life Insurance: The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD’s (Administrative Arbitral Centre) arbitral decision n.º 245/2015. / Carmo, Marta; Rodrigues, Lisete Santos .
In: Revista Arbitral Tributária, Vol. 12, 07.2021, p. 21-27.

Research output: Contribution to journal › Article

TY - JOUR

T1 - French Life Insurance

T2 - The Double Taxation Convention between Portugal and France and the Non-Habitual Resident Regime – a critical comment to CAAD’s (Administrative Arbitral Centre) arbitral decision n.º 245/2015

AU - Carmo, Marta

AU - Rodrigues, Lisete Santos

PY - 2021/7

Y1 - 2021/7

KW - Double Taxation

KW - French life insurance

M3 - Article

SN - 2183-6035

VL - 12

SP - 21

EP - 27

JO - Revista Arbitral Tributária

JF - Revista Arbitral Tributária

ER -