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MAcc  >  Accounting  >  Currículo  >  International Taxation

Mestrado em Accounting

Plano Curricular Accounting


International Taxation (ITAX)

UC Competência

International Taxation(Gestão)

Contextos

Grupo: Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias

Período: 1 Ano, 1 Semestre

Peso

6.0 (para cálculo da média)

Objectivos

The Taxation course will give students insights on the impact of taxation in Accounting and Corporate Finance, 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. Additionally, some topics of taxation in Accounting, Corporate Finance and in Economics will also be presented and discussed.

Programa

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.

Metodologia de avaliação

Each new topic is introduced with a presentation made by the lecturer, followed by a discussion of the recommended readings. Exercises are used in class to provide insights on taxes. In the final part of the course students also make presentations based on their own readings and analysis of specific taxation topics.
Assessment:
Written test (60%)
Group work (40%), which consists in writing a small analysis of a paper (under specific rules).

Bibliografia

Principal

Making Fundamental Tax Reform Happen

Brys, B.

2010

Making Reform Happen. Lessons from OECD Countries, OECD, Paris.

Taxation of SMEs. Key Issues and Policy Considerations

OECD

2010

OECD, Paris.

Taxation trends in the European Union

European Commission

2011

European Commission

Carousel Fraud in the EU: A Digital VAT Solution

Ainsworth, Richard Thompson

2006

Tax Notes International, paper No. 06-23, p. 443-48

MTIC (Carousel) Fraud: twelve ways forward; Two ways ?preferred? ? Has the technology-based administrative solution been rejected?

Ainsworth, Richard Thompson

2008

Boston Univ. School of Law Working Paper No. 08-10

Secundária

Não existem referências bibliográficas secundárias.