Item Acesso RestritoCriteria and mechanisms for distribution of anticipated financial benefits in accordance with the United Convention on the law of the Sea: background research(International Seabed Authority, 2018-12) Moreira, Fátima CastroAt its twenty-fourth session in July 2018, the Finance Committee of the Authority examined a report by the Secretary-General on the development of equitable sharing criteria for the financial benefits from deep seabed mining (ISBA/24/FC/4). [...] Item Acesso AbertoEN4s: Portuguese National Report(European Comission: Directorate-General Justice and Consumers, 2021) Caramelo-Gomes, José; Cebola, Cátia Marques; Lucas, Eugénio; Mesquita, Lurdes VarregosoProject EU-En4s — JUST-AG-2018/JUST-JCOO-AG-2018 Funded by the European Union’s Justice Programme (2014-2020) Item Acesso AbertoTax mediation in Portuguese legal ordinance: De Iure Condendo(?)(Adjuris, 2017) Figueiras, CláudiaMediation is an ADR which falls within the category of means of self-determination and which presupposes the intervention of a third party a mediator whose function is to bring the parties together in a dispute in order to conclude an agreement between them. In the Portuguese legal system, it is not possible to mediate disputes between taxable persons and the Tax Administration. There are several obstacles to the mediatability of litigation in tax matters. In particular, we are thinking about the principles of legality, the unavailability of the tax credit, and equality. In this paper, it is sought to ascertain if these obstacles are absolute, not allowing any openness to the legality of legal-tax disputes, or if, on the contrary, they are not absolute, making feasible the thinking of creating a relation between Law Taxation and mediation. Adopting a method based essentially on dogmatic analysis, it is believed that it is possible to recognize the legality of legal-tax disputes, albeit within certain limits. The mediation will allow a closer approximation between the parties - taxable person and the Tax Administration - thus contributing to the creation of a greater ethical-tax awareness and, in this way, to the reduction of litigation.