International Taxation (1 º Sem 2020/2021)

The course introduces Taxation in Finance, in order to provide to future managers skills and tools to analyse the impact of taxes in Accounting and Corporate Finance decisions. This way, it is fundamental to understand the core principles of corporate taxes (e.g. Depreciations, impairment losses, tax losses) and VAT (payments, deductions and localization of operations). These are fundamental concepts for a modern valuation approach of strategic accounting and corporate financial decisions.
Afterwards, insights on European Union tax harmonization, in order to prepare students for possible future trends on corporate taxes and effects on future decisions. Also, an overview of the impact for large enterprise groups of transfer prices is covered.