Business Taxes

Justify why the corporate income tax exists in developed tax systems (European Union and OECD);
General overview of the Portuguese tax system, specially, the corporate income tax;
Training of executives with higher level skills and solid theoretical and practical knowledge in the field of tax
consultancy firms.

1. Theoretical justification of taxes and characterization of the basics principles of a tax system
2. Comparative analysis of tax systems in the European Union and the OECD: Level of Taxation and Tax
Structures
3. The taxation of business in Portugal
3.1 The influence of the tax factor in the choice of legal form
3.2 The general scheme of the Corporate Income Tax (IRC)
3.3 – The transformation of the productive units
3.4 – The business restructuring: mergers and divisions of Companies
4 – The growth of productive units and the influence of the factor tax
4.1 The special arrangements for taxation of groups of companies (RETGS)
4.2 The scheme of taxation of holding companies (SGPS)
4.3 The new proposal for a common consolidated base in the European Union and the future of taxation of
corporate groups
5 – The dissolution and liquidation of companies and other entities
6. Discussion and resolution of practical cases based on corporate tax

NAO

Códigos do IRS, IRC, CA, EBF.
Basto, José Xavier, IRS – Incidência real e determinação dos rendimentos líquidos, Coimbra Editora, Coimbra,
2007;
Caiado, António et al, Relato Fiscal e Financeiro no Encerramento de Contas, Áreas Editora, Porto, 2011;
Freitas Pereira, Manuel Henrique; Fiscalidade, Almedina, Coimbra, 2011;
Lopes, Cidália M. Mota, A Fiscalidade das Pequenas e Médias Empresas – Estudo Comparativo na União
Europeia, Vida Económica, Porto, 1999;
Lopes, Cidália M. Mota, Quanto custa pagar impostos em Portugal? – Análise da tributação do rendimento,
Almedina, Coimbra, 2008;
Martins, António, Imparidades e Justo Valor em Activos Fixos Tangíveis, Almedina, Coimbra, 2010;
Melo; Miguel Luís Cortês; A Tributação das Mais Valias Realizadas na Transmissão Onerosa de Partes de
Capital pelas SGPS, Almedina, Coimbra, 2007;
Tormenta, Júlio, As Sociedades Gestoras de Participações Sociais como instrumento de planeamento fiscal e
seus limites, Coimbra Editora, Coimbra, 2011.