Portugal
New Publication from Portugal: the 'Ciência e Técnica Fiscal' Journal is now Available Online
The Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira, AT) is pleased to announce that the latest issue of the Portuguese journal called “Ciência e Técnica Fiscal” (CTF) is now available online. This issue results from the work of authors from the Centre for Tax and Customs Studies (CEF) of Portugal’s Tax and Customs Authority (AT), along with other contributors, notably from academia, who focus on important and current tax and customs issues.
This publication is the 441st issue of the journal, covering the period July-December 2025, and is available in digital format at this link for free of charge. It features a wide array of technical and scientific articles by esteemed Portuguese authors.
''We begin this edition with a presentation of the launch ceremony for issue 440, which took place in the Noble Hall of the Ministry of Finance and introduced CTF's new look: modern, current, and digital.''
Topics include international and European taxation, anti-avoidance rules, Double Taxation Conventions, changes to the OECD Model Tax Convention in 2025, tax transparency, State aid and the Clean Industry Pact, taxation of cryptocurrencies, and online gaming taxation in Portugal.
We wish you an enjoyable read!
