Fiscalidade e Planeamento Fiscal

Not applicable

In this curricular unit, the following teaching methods are used:

1. Expository, using audiovisual means to explain the syllabus;

2. Active, through the resolution of practical cases and discussion of case studies and scientific articles;

3. Collaborative, through group work.

At the end of the course, students are expected to be able to:

a) Distinguish between the concepts of tax planning, tax evasion and fraud;

b) Understand the reactions of the legal-tax system to abusive behaviour;

c) Acquire the skills to assess the implications of tax-saving behaviours, for the management of organisations in Portugal, in order tosupport their options and decision-making;

d) Investigate autonomously, formulate reasoned judgments and communicate clearly in writing and orally.

1. Framework on tax-saving behaviours

1.1. Concepts of tax planning, tax evasion and fraud

1.2. Tax planning types

1.3. Tax evasion, “abusive planning” and “aggressive planning”

1.4. Tax fraud

2. Reactions of the legal-tax system to abusive behaviour

3. Paradigmatic aspects

3.1. Management of results: expenses, losses, income and debt

3.2. Autonomous taxation: passenger cars and representation expenses

3.3. Tax benefits and tax reliefs, including Research & Development and investments

3.4. Change in prices and conditions: arm’s length principle

3.5. Preference for tax regimes

3.6. Displacement

3.7. Corporate reorganisation

• - Test, with a weight of 60% in the final grade - 60.0%
• - Group work, with a weight of 40% in the final grade - 40.0%

• - Exam, with a weight of 100% in the final grade - 100.0%

NAO