Sumários
PIT
21 Setembro 2023, 09:00 • José Maria Pires
PIT
Objective incidence - Categories of income
Incidence - subjective and temporal incidence
Territorial incidence - Rules to avoid double taxation and economic double taxation
Principles of taxation
14 Setembro 2023, 09:00 • José Maria Pires
Presentation
Objectives
Program and metodology
Evaluation
Relevance of taxation
Taxation and redistribution
Taxation and competitiveness
Taxation and inequity
General principles
Administration of the tax system