International Taxation

Recommended Prerequisites

The student should have the basic requirements of the courses Taxation and introduction to law, the first cycle of studies, as well as some knowledge of English language.

Teaching Methods

The adopted teaching method is based first on the presentation and discussion of the subjects by the teacher together with forming (expository method); second in the resolution and discussion of case studies with students; third a small case study by the students.

Learning Outcomes

The student should at the end of the course: i) Understanding of international taxation; ii) Model Convention and the OECD Principles of international taxation: residence, source and nationality; iii) frame the different tax options in the income tax headquarters of individuals and legal persons; ii) implement and operate the Convention to eliminate double taxation (DTE); iii) To know the outlines of harmonization of income tax and consumption in the European Union.

Work Placement(s)

No

Syllabus

1- The Basic Principles of International Taxation and the Double International Taxation

2- The International Conventions against Double Taxation International (DTI) and the OECD Model Convention

3 Taxation of Non-Residents and connection elements

3.1 The principles of supply and residence

3.2 The principles of universality and territoriality; limited and unlimited tax liability

3.3. The connecting factors subjective

3.4 The problem of taxation of foreigners: nationality

3.5 Residence and Domicile: subjective and objective notions

3.6 The objective connecting elements

3.7 The source of income: source of production and payment

4-The International Tax Planning

4.1. General principles of international tax planning

4.2 International tax planning instruments

4.3 Subjective tax avoidance

4.4 lens tax avoidance

4.5 Transfer pricing

4.6 Limits on debt

5. The Process of Tax Harmonization in the European Union.

Head Lecturer(s)

Daniel Martins Geraldo Taborda

Assessment Methods

Assessment
Resolution Problems: 30.0%
Exam: 70.0%

Bibliography

Casalta Nabais, José (2013), Direito Fiscal. Coimbra: Almedina.

 

Catarino, João Ricardo (2012), Lições de Finanças Públicas Europeias, Almedina, Coimbra.

 

Dourado, Ana Paula (1996), A Tributação dos Rendimentos de Capitais: a Harmonização na Comunidade Europeia, in: Ciência e Técnica Fiscal, n.º 175, Ministério das Finanças, Lisboa.

 

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

 

Ezquerro, Teodoro (2013), Manual de Fiscalidade Internacional, Instituto de Estudos Fiscais, Madrid.

 

Freitas Pereira, Manuel Henrique (2013), Fiscalidade, Almedina, Coimbra.

 

Xavier, Alberto (2013) Direito Tributário Internacional. Coimbra: Almedina.