Taxation (2 º Sem 2020/2021)

FI (Finance)

Linhas Programáticas

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