Tax System

Recommended Prerequisites

Not applicable.

Teaching Methods

1- Brief presentation of accounting questions related to each topic

2- Legal analysis of the tax treatment of each topic

3- Case study discussion, exemplifying how each topic can be relevant in managing the tax position of a company

4- Presentations by students of group work based on topics covered and with teacher´s supervision.

Learning Outcomes

The central learning purposes are:

a) The analysis of the main areas of corporate income taxation

b) Highlight the relation accounting-tax, in the light of the recent introduction of an IFRS based system in Portugal

c) Stress the relevance of scientific literature on Taxation in order to foster research interest in students.

Work Placement(s)

No

Syllabus

1-From accounting income to taxable income

2- Provisions and tax treatment

3- Impairment and tax treatment

4- Revenue recognition and bio assets

5- International double taxation

5- The Taxation of holdings

6- Group relief

7- Merger regime and EU directive.

Head Lecturer(s)

António Manuel Ferreira Martins

Assessment Methods

Assessment
Exam and group work presentations: 100.0%

Bibliography

António Martins, Justo valor e imparidades em ativos fixos tangíveis e intangíveis, Almedina, Coimbra, 2010

Legislação fiscal (em especial IRC) atualizada

Slemrod e J. Bakija, Taxing ourselves, MIT Press, Cambridge Mass., 2008

Manuel H Freitas Pereira , Fiscalidade, Almedina, Coimbra, 2007

Rui Duarte Morais , Apontamentos ao IRC, Almedina, Coimbra, 2007

J. Luis Saldanha Sanches (org); Reestruturação de empresas e limites do planeamento fiscal, Coimbra Editora, Coimbra, 2009