Currículo

Taxation T

Contextos

ECTS

6.0 (para cálculo da média)

Objectivos

The Taxation course will give students insights on the Portuguese Tax System, mainly in the corporate tax and VAT. But it will additionally provide a background on the European and international tax context, mainly on fraud, cooperation and transfer prices. Also, some topics of taxation in Corporate Finance and in Economics will also be presented and discussed. As for scientific research students will be invited to present to class a small research paper on a subject based on a few papers and some additional research. Note: this is not a course on the Portuguese tax system or Portuguese taxes (except for the income tax session were we will look on the Portuguese income tax). I may use some examples from the Portuguese reality as I will use examples from other countries.

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

Método de Avaliação

Written test (60%) Group work (40%). Group work is mandatory. Student´s that do not delivery it will not be allowed to go to the first exam.

Carga Horária

Bibliografia

Principal

• The bibliography is based in the materials provided by the Professor and available at Aquila in the first session: . . null

Secundária

Disciplinas de Execução

2021/2022 - 2 Semestre

2022/2023 - 2 Semestre