The aim of this subject is to inform the students of the legal framework of the Tax System. The contents include an introductory part specially designed to inform the students on the main tax law concepts, as well as the main rules and principles applicable to the tax relation. In the second part of the contents, the students are given a general overview of the Portuguese Tax System, as well as specific analyses of the main Portuguese taxes income taxes, VAT and wealth taxes. The aim of this subject is to provide students with the knowledge enabling them to construe and apply the rules and principles of the Portuguese tax system. Model Convention with respect to Taxes on Income and on Capital. A - Distributed evaluation 1.
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Constitutional framework of corporate taxation: the principles of personal income unicity, of real income taxation, and of free tax planning. Forms of determining net income in category B: the simplified system and the organized accounting system. The determination of personal incidence of IRC: a specific reference to the Tax Transparency regime and exemptions provided by law. Real incidence of IRC. General scheme of depreciation and amortization.
Taxation of corporate groups. Transfer prices. Specific administrative procedure: enforcement of anti-avoidance general measure, tax inspectorate, removal of bank secrecy, etc. Assessment Exam: Back to study programme.
Corporate Tax Law Year 1. Academic year Language of Instruction Portuguese. Mode of Delivery Face-to-face. Level 2nd Cycle Studies - Mestrado. Learning Outcomes. Work Placement s No Syllabus 1. Corporate taxation Corporations and Tax Law Concept of corporation in Tax Law Constitutional framework of corporate taxation: the principles of personal income unicity, of real income taxation, and of free tax planning 2. Corporations and tax planning 7. Procedural and due process rights Assessment Methods Assessment Exam:
Corporate Tax Law
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