Principles of International Taxation

not applicable 

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

This subject has the following objectives:

i) know the portuguese tax system

ii) understand the corporate business, individual tax and the VAT

iii) analyse some international situations 

I – Portuguese Tax system: a general overview

II – Caracterization of income taxes: IRC, IRS and VAT

III – International taxation 

NAO

Guia dos Impostos em Portugal 2022.

PEREIRA, Manuel Henrique Freitas, (2018), Fiscalidade, Almedina, 6ª edição, Coimbra;

PIRES, Rita Calçada (2018), Manual de Direito Internacional Fiscal, Almedina

XAVIER, Alberto, XAVIER, Leonor e PALMA, Clotilde (2014), Direito Tributário Internacional, 2ª Edição Atualizada, Livraria Almedina

Códigos Fiscais