Income Taxation

Not applicable.

Expository and interactive method, presentation and discussion of theoretical practical
cases.

Characterization of the Portuguese tax system
New trends of European taxation
Emphasize the specificities of taxation on income
Provide Auditors, accountants and managers with solid knowledge on accounting at practical and theoretical
level, in respect to the problem of income taxation.

1. Taxation of Individuals
1.1 New trends of taxation on income
1.2 Personal income tax (IRS)
1.3 Tax structure
1.4 Income Classes
1.5 Nonresidents
1.6 Tax benefits

2. Taxation of legal persons
2.1 Entry for base and extension of tax
2.2 Fiscal transparency
2.3 Period and exemptions
2.4 Taxable amount
2.4.1 Income and balance sheet changes
2.4.2 Financial subsidies and relocation
2.4.3 System of depreciation and amortization
2.4.4 Impairments and provisions
2.4.5 Accomplishments of social utility and contributions
2.4.6 Charges not deductible for tax purposes
2.4.7 Most and least – capital gains
2.4.8 Financial instruments and economic double taxation
2.5 Deduction of tax losses
2.6 Groups of companies
2.7 Transformation of companies
2.8 Liquidation and result of sharing
2.9 Taxation rates, pours, autonomous
2.10 Tax assessment
2.11 Payment of tax
2.12 Fiscal Obligations and Tax Benefits

NAO

Ricardo, Joaquim Fernando,Direito Tributário 2023. Coletânea de Legislação 27ª Edição, Vida Económica, 2023.

Guia dos Impostos em Portugal (2023), Editora Quid Juris
Exercícios e Casos Práticos de IRC – 2015 – Ricardo Nunes e Joaquim Sarmento
Martins, António; Sá, Cristina; Taborda, Daniel. A Dedutibilidade de Gastos no IRC. Almedina, 2020
Marques, Rui. Código do IRC Anotado e Comentado, Almedina, 2020
Pereira, Paula Rosado. Manual de IRS (4ª Edição). Almedina, 2022.

Morais, Rui Duarte, Sobre o IRS (3ª Edição), Almedina, 2014.
Código do IRS
Código do IRC
Estatuto dos Benefícios Fiscais