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Dr. B. (Bruno) Farinha Aniceto da Silva LLM

Faculty of Law
Tax Law

Visiting address
  • Nieuwe Achtergracht 166
Postal address
  • Postbus 15557
    1001 NB Amsterdam
Contact details
  • Publications

    2017

    2016

    2018

    • Farinha Aniceto da Silva, B. (2018). BEPS Action 6 and the LOB Provision: Restoring the Debate on the Compatibility with EU Law. In The Implementation of Anti-BEPS Rules in the EU: A Comprehensive Study IBFD.
    • da Silva, B. (2018). Cross-Border Loss Relief under the Proposed CCTB Directive. In D. Weber, & J. van de Streek (Eds.), The EU Common Consolidated Corporate Tax Base: critical analysis (pp. 77-98). (EUCOTAX series on European taxation; Vol. 58). Alphen aan den Rijn: Wolters Kluwer. [details]

    2016

    • Farinha Aniceto da Silva, B. (2016). Re-visiting the application of the capital ownership non-discrimination provision in tax treaties. In Non-discrimination in tax treaties: selected issues from a global perspective IBFD.

    2014

    • Farinha Aniceto da Silva, B. (2014). From the OAO to the new article 7 of the OECD MCT: analyzing the attribution of profits to PEs. In Book of Russian All-State Academy Moscow.
    • da Silva, B. (2014). European Union Cross Border Information Reporting. In W. H. Byrnes, & R. J. Munro (Eds.), LexisNexis Guide to FATCA Compliance. - 2nd ed. LexisNexis.
    • da Silva, B. (2014). The OECD, TRACE Program, FATCA and Beyond. In W. H. Byrnes, & R. J. Munro (Eds.), LexisNexis Guide to FATCA Compliance. - 2nd ed. LexisNexis.

    2013

    • Farinha Aniceto da Silva, B. (2013). O caso Foggia: o conceito de "razões económicas válidas" em operações de reestruturação no âmbito do Direito Europeu. In L. Freitas de Moraes e Castro (Ed.), Tributação internacional: análise de casos. - Vol. 2 São Paulo: MP Editora.
    • Farinha Aniceto da Silva, B. (2013). Tributação discriminatória de dividendos distribuídos por sociedades Portuguesas a acionistas residentes em Estados-Membros da UE: o caso Amorim Energia. In Anuario do Ministerio dos Negocios Estrangeiros 2012: Jurisprudência anotada dos tribunais da União Europeia
    • da Silva, B. (2013). Moving to global fiscal consolidation? The OECD BEPS report and the ever-changing world of international taxation. Forfaitair, 26(233), 29-36. [details]
    • da Silva, B. (2013). Non-discrimination in Tax Treaties vs EU Law: Recent Trends and Issues for the Years Ahead. In D. Weber (Ed.), EU income tax law: issues for the years ahead (pp. 271-350). (EC and international tax law series; No. 9). Amsterdam: IBFD. [details]

    2018

    • Farinha Aniceto da Silva, B. (2018). Dutch Supreme Court incorrectly rejects fiscal unity between Dutch sister companies of Israeli parent company based on tax treaty non-discrimination clause. Highlights & insights on European taxation.
    • Farinha Aniceto da Silva, B. (2018). X. Dutch fiscal unity regime. Non-deductibility of interest on a loan is a restriction on fundamental freedoms. Per element approach. Highlights & insights on European taxation.

    2017

    • Farinha Aniceto da Silva, B. (2017). Eqiom SAS (ex Holcim): use of intermediary holdings and abuse under the Parent Subsidiary Directive. Highlights & insights on European taxation.

    2016

    • Farinha Aniceto da Silva, B. (2016). Finanzamt Linz: per-element approach under the Austrian group taxation regime. Highlights & insights on European taxation.

    2013

    • da Silva, B. (2013). UKFTT (Tax Chamber) (no. TC01674 and TC/2010/4962: Felixstowe Dock and Railway Company & Others v Revenue & Customs: UK group relief: Non Discrimination in Tax Treaties and EU Law). Highlights & insights on European taxation, 2013(1), 90-117. [13]. [details]

    2012

    • Farinha Aniceto da Silva, B. (2012). CJEU (Foggia - Sociedade gestora de participacoes sociais, S.A.: Meaning of "valid commercial reasons" under Art. 11 (1) (a) of the Merger Directive). Highlights & insights on European taxation, 2012(6), [1].
    • da Silva, B. (2012). CJEU (Comment of the commission proposal for a recast of the interest & royalty directive). Highlights & insights on European taxation, 2012(4).
    • da Silva, B. (2012). CJEU (Comment on the commission v Portugal case: discriminatory teatment of dividends paid to foreign pension funds). Highlights & insights on European taxation, 2012(1).

    2010

    • Farinha Aniceto da Silva, B. (2010). ? (Comment: Council adopts Directive which amends rules on the structure and rates of excise duties. Council of the European Union). Highlights & insights on European taxation, 2010(4), [4].
    • Farinha Aniceto da Silva, B. (2010). ? (Comment: New rules for excise duties and a draft directive strenghtening cooperation between Member States in field of taxation. ECOFIN Council). Highlights & insights on European taxation, 2010(1), [1].
    • Farinha Aniceto da Silva, B. (2010). Council of the European Union (Council proposal: Reversal of VAT liability for CO2 emission allowances). Highlights & insights on European taxation, 2010(2), [10].
    • Farinha Aniceto da Silva, B. (2010). ECOFIN (Comment: Mutual assistance and other tax governance measures; derogation from VAT directive to Portugal). Highlights & insights on European taxation, 2010(3), [2].
    • Farinha Aniceto da Silva, B. (2010). ECOFIN (Comment: VAT. Code of conduct arbitration convention). Highlights & insights on European taxation, 2010(3), [1].
    • Farinha Aniceto da Silva, B. (2010). EU Council meeting (Comment: Views on the possible introduction in the EU of a tax on financial transactions). Highlights & insights on European taxation, 2010(11), [1].
    • Farinha Aniceto da Silva, B. (2010). European Commission (Comment: Consultation paper: possible amendments to the Interest & Royalty Directive). Highlights & insights on European taxation, 2010(11), [2].
    • Farinha Aniceto da Silva, B. (2010). European Commission (Comment: Customs: report on secure trade). Highlights & insights on European taxation, 2010(4), [17].
    • Farinha Aniceto da Silva, B. (2010). HR (Comment: Revised Code of Conduct for the effective implementation of the Arbitration Convention. Council of the European Union). Highlights & insights on European taxation, 2010(3), [4].

    2009

    • Barba, A., & da Silva, B. (2009). European Commission (No. IP/09/I460: European Commission refers Spain and Portugal to the ECJ regarding exit tax provisions on companies which cease to be resident in these countries). Highlights & insights on European taxation, 2009(12), 85-87. [12]. [details]
    • da Silva, B. (2009). Council of the European Union (No. 14601/09: Economic and financial affairs). Highlights & insights on European taxation, 2009(12), 7-9. [1]. [details]
    • da Silva, B. (2009). Council of the European Union (No. 2009-10-20: Council conclusions on fiscal exit strategy). Highlights & insights on European taxation, 2009(12), 9-10. [2]. [details]

    2016

    • Farinha Aniceto da Silva, B. (2016). The impact of tax treaties and EU law on group taxation regimes. [details]
    This list of publications is extracted from the UvA-Current Research Information System. Questions? Ask the library or the Pure staff of your faculty / institute. Log in to Pure to edit your publications. Log in to Personal Page Publication Selection tool to manage the visibility of your publications on this list.
  • Ancillary activities
    • No ancillary activities