Business Taxation

The teaching and learning methodology is based, in a first phase, on the use of the expository method of the theory underlying the study of the corporate taxation regime, in the different phases of growth and development, from its incorporation, through transformation to its closure and closure. Subsequently, and in a second phase, the teaching method goes through the analysis of different practical cases, encouraging the students to discuss them and to search for the most efficient solution of the problem.

Finally, the tax framework of the cases presented is carried out, as well as the fulfilment and fulfilment of all the underlying tax obligations. In addition, students are invited to present an article on current taxation, where topics related to the ongoing syllabus are discussed, called “15m of Fiscal Actuality”; This activity contributes to stimulate students to the importance of tax issues and their relationship with professional life.

The curricular unit of Corporate Taxation has the following objectives:

i) To frame the corporate taxation regime, from its incorporation, to its transformation, to the closure, liquidation or insolvency of the company;  

ii) Analyze the financial consequences of the different tax options of companies from the beginning of activity, to the development and growth of the company, until its closure, both in terms of income taxation and consumption taxation and wealth taxation.

iii) Train business staff with knowledge for efficient business tax management.

To achieve the objectives, the teaching method is based on a combination of exposition of theory with the resolution and discussion of practical cases.

In the end, the student should possess the following skills:

a) to frame the different more efficient tax options for companies, corporate and non-corporate, in terms of income, consumption and wealth taxation;

(b) provide tax advice and tax management.

I – Corporate taxation in the national and international context – brief introduction

II – Taxation and the way in which economic activity is organised

1 – Corporate form and non-corporate form: fiscal and non-fiscal factors

2 – Sole proprietorship, partnership and commercial company: tax options

III – Taxation and business transformation

1 – The transformation of the company from a sole proprietorship to a partnership

2 – The transformation of a society of people into a commercial society

3 – The transformation of the private limited company into a public limited company

IV – The special tax regime for the taxation of groups of companies

1 – The fiscal perimeter

2 – The calculation of the group’s taxable profit, the taxable amount and the group’s corporate income tax

V – The taxation of mergers, divisions, and transfers of assets and the tax neutrality regime

VI – The taxation regime for Holding Companies (SGPS)

VII – The tax regime for the dissolution, liquidation and insolvency of companies

VIII – Other special tax regimes