Taxation (T)

Área

AC Gestão > UC Optativas

Activa nos planos curriculares

Finance > Finance > 2º Ciclo > Unidades Curriculares Optativas > Optional Course 1 > Taxation

Nível

2º Ciclo (M)

Tipo

Não Estruturante

Regime

Semestral

Carga Horária

Aula Teórica (T): 0.0 h/semana

Aula TeoricoPrática (TP): 3.0 h/semana

Trabalho Autónomo: 121.0 h/semestre

Créditos ECTS: 6.0

Objectivos

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.

Programa

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

Metodologia de avaliação

Written test (60%)
Group work (40%).
Group work is mandatory. Student´s that do not delivery it will not be allowed to go to the first exam.

Bibliografia

Principal