Principles of International Taxation

not applicable 

The lessons will be theoretical and practical with resolution of practical examples 

The Curricular Unit of Principles of International Taxation has as main objectives and competences:

– Transmit to students the basic knowledge to develop their own skills that allow them to frame the operations placed on companies and individuals, in an international context and in a framework of constant legislative changes;

– Provide learning that prepares the student with solid foundations of knowledge that can allow him to make an adequate tax planning, as well as to achieve a tax optimization;

– Provide students with the minimum knowledge of the Portuguese tax system that will enable them to achieve the previous objectives.

1 – Introduction to the tax system Portuguese

1.1 – Income Taxes

1.1.1 – Personal income tax

1.1.2 – Corporate income tax

1.2 – Estate Taxes

1.2.1 – Municipal tax on real estate

1.2.2 – Municipal tax on onerous transfers of real estate

1.2.3 – Stamp duty

1.3 Taxes on Consumption

1.3.1 – Value added tax

2 – The Special Regime for Non-Habitual Residents

3 – The International Conventions against International Double Taxation (DTI) and the OECD Model Convention.

4 – The Taxation of Non-Residents and the Connecting Elements in IRS

5 – The Taxation of Non-Residents and the Connecting Elements in IRC

NAO

Tax Codes (updated version)

Freitas Pereira, Manuel Henrique (2018), Taxation, Almedina, Coimbra.

Lopes, Cidália M. Mota (2008), How much does it cost to pay taxes in Portugal? – Analysis of the taxation of the
income, Almedina, Coimbra.

Morais, Rui (2017) IRS, Almedina, Coimbra.

Ministry of Finance (2008), Model Tax Convention on Income and Wealth, Committee of

OECD Tax Affairs, in: Cadernos de Ciência e Técnica Fiscal, n.º 206, Centro de Estudos Fiscal, Lisbon.

Palma, Clotilde (2018) Introduction to VAT, Almedina, Coimbra.

Xavier, Alberto (2018), International Tax Law, Almedina, Coimbra.