Learning Results
The aim of the course (UC) Planning and Fiscal Management aims to provide students with information to enable
them to analyze the strategy and management of taxpayers, particularly those who use the fiscally favorable
regions and forms used by states to contain abusive procedures.
It is intended to address the key challenges faced by those engaged or that intending to engage in the management
or tax advice.
Program
1. The joints between management and taxation. Tax options.
2. Taxation of funding.
3. Taxation of investment.
4. The corporate taxation: in its constitution, in acts of cession, in acts of transformation; on liquidation, in cases of
recovery (sanitation); in merger and restructuring; cooperation agreements.
5. Taxation of SGPS.
6. Tax planning
Internship(s)
NAO
Bibliography
FINNERTY, Chris, MERKS, Paulus, PETRICCIONE, Mario e RUSSO, Raffaele (2007). Fundamentals of International
Tax Planning , Amsterdam,
IBFD. Legislação fiscal portuguesa.
MARTINS, António (2000). A fiscalidade e o financiamento das empresas, Porto, Vida Económica.
PEREIRA, M. H. de Freitas (2009). Fiscalidade, 3ª ed., Coimbra, Almedina.
SANCHES, José Luís Saldanha (2007). Os limites do planeamento fiscal, Coimbra, Coimbra Editora.
SCHOLES, Myron S., WOLFSON, Mark A., ERICKSON, Merle, MAYDEW, Edward e SHEVLIN, Terry (2008). Taxes and
Business Strategy – A Planning Approach, 4th ed, New Jersey, Prentice-Hall.