International and Corporate Tax Law

Recommended Prerequisites

Tax Law.

Teaching Methods

Learning will be consolidated and tested through the presentation and discussion of the main characteristics and specificities of corporate income tax and VAT, as well as the debate on some of the current challenges of international taxation, imposed by a global and digitalized economy, always through the analysis of some practical cases.

Students will be assessed through a written exam.

Learning Outcomes

International and Corporate Tax Law is an optional curricular unit integrated in the course’s study plan, taught in the 2^nd semester of the 3^rd year. The curricular unit targets students who already have a basic knowledge of the general theory of taxes and the taxation of individuals; therefore, it aims at providing students with knowledge of some of the most important taxes in the Portuguese tax system, namely IRC (Income Tax) and IVA (Value Added Tax), as well as addressing the main current challenges of corporate income taxation in the context of the global and digitalized economy.

Work Placement(s)

No

Syllabus

Part I - Corporate Income Tax

1.          Subjective and objective incidence

2.         Tax exemptions and benefits

3.         General rules applicable to residents whose main activity is commercial, industrial or agricultural

4.         Determination of taxable income by indirect methods

5.         Special regimes

6.         Taxes, spills and autonomous taxation

7.         Assessment procedure

 

Part II - VAT

1.         Characterization of VAT

2.         VAT on domestic and international transactions

3.         VAT on Intra-Community Transmissions of Goods

4.         Accessory obligations

5.         Special regimes.

 

Part III - Corporate income taxation in the context of the global and digitalized economy

1. Introduction to international tax law

2. Taxation in a new international context

3. Concept of “Residence” and “Source” for tax purposes

4. The concept of international double taxation

5. Mechanisms for mitigating international double taxation

6. Introduction to the OECD Model Tax Convention on Income and on Capital

7. The BEPS project (Base Erosion and Profit Shifting)

Head Lecturer(s)

Joana Catarina Neto dos Anjos

Assessment Methods

Final assessment
Exam: 100.0%

Continuous assessment
Frequency: 100.0%

Bibliography

Casalta Nabais, Introdução ao Direito Fiscal das Empresas, Coimbra: Almedina, 2018

Rui Morais, Apontamentos ao IRC, Almedina, Coimbra, 2009

Clotilde Celorico Palma, Introdução ao Imposto Sobre o Valor Acrescentado, 6.ª ed., Cadernos IDEFF, n.º 1, Coimbra: Almedina, 2017

Alberto Xavier, Direito Tributário Internacional, 2.ª edição atualizada, Coimbra: Almedina, 2022

Ana Paula Dourado, Governação Fiscal Global, 2.ª edição revista e atualizada, Coimbra: Almedina, 2022

Suzana Tavares da Silva e Marta Costa Santos, IVA - Notas Sobre o Regime do IVA nas Operações Internas, Instituto Jurídico, FDUC, 2017

Ola Ostaszewska and Belema Obuoforibo (Eds.), Roy Rohatgi on International Taxation – Volume 1: Principles, Amsterdam: IBFD, 2018.