International Taxation (ITAX)
Área
AC Gestão > UC Mestrados
Activa nos planos curriculares
Accounting > Accounting > 2º Ciclo > Unidades Curriculares Obrigatórias > International Taxation
Nível
2º Ciclo (M)
Tipo
Estruturante
Regime
Semestral
Carga Horária
Aula Teórica (T): 0.0 h/semana
Aula TeoricoPrática (TP): 3.0 h/semana
Trabalho Autónomo: 160.0 h/semestre
Créditos ECTS: 6.0
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.