Programa

Taxation

Mestrado Bolonha em Management

Programa

Introduction to taxation Main concepts Principles Elements of taxes Applying taxes in time and space Tax rates Fiscal policy Taxes, Accounting and Finance: Main concepts Income tax Income Taxes Deductions Residents vs non residents Corporate tax Main concepts Profit Depreciations Participation exemption Impairment losses Capital Gains Net losses roll over Tax planning: Using taxes to decide investments and corporate finance decisions Value Add Tax Main concepts Operations Exemptions VAT tax rates Deductions VAT payments and VAT declaration Value Add Tax Localization of operations Transfer Prices Taxation for non-residents