Tax System

Recommended Prerequisites

Basic accounting.

Teaching Methods

Conceptual approach; case studies.

Learning Outcomes

Develop some particular aspects of business taxation. In particular, the link between Accounting and IRC, tax planning and its limitations, taxation of individual companies and capital gains will be addressed.

Work Placement(s)

No

Syllabus

1- A general perspective on business management and taxation

2- From accounting profit to taxable profit: IRC taxation

3- Depreciation

4- Provisions

5- Double international taxation and its treatment: notes on the participation regimes exemptiopn

6- The distinction between tax planning, evasion and fraud

7- Tax planning and anti-abuse clauses. Article 38 of the LGT

8- Case analysis on the frontier between planning and tax evasion

9- Taxation of capital gains on IRS

10- The taxation of corporate income in IRS.

Assessment Methods

Assessment
Periodic or by final exam as given in the course information: 100.0%

Bibliography

A. Martins,  “A evolução da tributação das pessoas coletivas: a propósito da relação normativa entre o resultado contabilístico e o resultado tributável desde a Contribuição Industrial até à atualidade”, Revista de Finanças Públicas e Direito Fiscal, vol IX, 4, 2016

A. Martins, “Justo valor e imparidade em ativos fixos tangíveis e intangíveis aspetos financeiros, contabilísticos e fiscais”, Coimbra, Almedina, 2010

João Catarino e Vasco Guimarães, Lições de fiscalidade, Almedina, 2015

J. Luis Saldanha Sanches, Os limites do planeamento fiscal, Coimbra Editora, 2006

J. Luis Saldanha Sanches ; Reestruturação de empresa e limites do planeamento fiscal, Coimbra editora, 2009

Manuel H Freitas Pereira, Fiscalidade, Almedina, Coimbra, 2015

Rui Duarte Morais, Apontamentos ao IRC, Almedina, Coimbra

Outros livros e artigos aconselhados pelo docente.