Taxation (2 º Sem 2020/2021)
Objetivos
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.
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.