Complements in Taxation

Recommended Prerequisites

n.a.

Teaching Methods

  To achieve the proposed objectives and the student acquire the skills intention with this course, we used the following methodology:

1. Lecture method, where the defined syllabus will be presented. We recall, for this purpose, the different materials (frame, powers points, among others);

2. Interactive Method, where students will be asked at the end of the lesson, taught about the main content;

3. In the discussion and presentation of practical cases we resort to the two methods outlined above (expository and interactive).

Learning Outcomes

1. Give students the basic knowledge to develop their own powers to frame the options put to businesses and individuals in the international context, the set of international tax rules, conditioned by constant legislative change;

2. Providing learning that prepare students with solid knowledge base allowing it to make a proper tax planning, as well as achieve tax optimization in the context of various European tax laws.

Work Placement(s)

No

Syllabus

I - The Basic Principles of International Taxation and International Double Taxation II - Conventions to eliminate DTI III - Non-resident companies and connecting elements; IV - International tax planning and their limits.

Assessment Methods

Assessment
Exam: 100.0%

Bibliography

Dourado, Ana Paula (2010), Lições de Direito Fiscal Europeu - Tributação Directa, Coimbra Editora, Coimbra.

Freitas Pereira, Manuel Henrique (2011), Fiscalidade, Almedina, Coimbra.

Grupo de Trabalho para o Estudo da Política Fiscal, Competitividade, Eficiência e Justiça do sistema fiscal (2009), Relatório do Grupo, in: www.min-financas.pt

Lopes, Cidália M. Mota (2008), Quanto custa pagar impostos em Portugal? – Análise da tributação do rendimento, Almedina, Coimbra.

Ministério das Finanças (2008), Modelo de Convenção Fiscal sobre o Rendimento e o Património, Comité dos Assuntos Fiscais da OCDE, in: Cadernos de Ciência e Técnica Fiscal, n.º 206, Centro de Estudos Fiscais, Lisboa.

Sanches, Saldanha J. L. (2007), Os Limites do Planeamento Fiscal - Substância e Forma no Direito Fiscal Português, Comunitário e Internacional, Coimbra Editora, Coimbra.

Xavier,Alberto (2012) Direito Fiscal Internacional. Almedina. Coimbra