Learning Results
1- To provide the students the basic knowledge to develop their own skills in
international taxation and to enable them to understand the choices faced by
companies and individuals in the international context, according to tax legislation;
2 – To provide a learning that prepares students with a solid knowledge, which might
enable them to make a proper tax planning as well as achieve optimal tax in the
international context.
Program
1 – The Basic Principles of International Taxation: the double international taxation
2 – The International Conventions against Double Taxation International (DTI) and
the OCDE Model.
3 – Taxation of Non-resident and Connection Elements
4 – International Tax Planning, Tax evasion and tax fraud and anti-abuse rules
5 – The Tax Harmonization in the European Union
6 – Presentation and discussion of case studies
Internship(s)
NAO
Bibliography
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Coimbra Editora, Coimbra.
Freitas Pereira, Manuel Henrique (2011), Fiscalidade, Almedina, Coimbra. Grupo de
Trabalho in: www.min-financas.pt
Lopes, Cidália M. Mota (2008), Quanto custa pagar impostos em Portugal? – Análise
da tributação do rendimento, Almedina, Coimbra.
Ministério das Finanças (2008), Modelo de Convenção Fiscal sobre o Rendimento e
o Património, Comité dos Assuntos Fiscais da OCDE, in: Cadernos de Ciência e
Técnica Fiscal, n.º 206, Centro de Estudos Fiscais, Lisboa.
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Sanches, Saldanha J. L. (2007), Os Limites do Planeamento Fiscal – Substância e
Forma no Direito Fiscal
Português, Comunitário e Internacional, Coimbra Editora, Coimbra.
Teixeira, Manuela Duro (2007), A Determinação do Lucro Tributável dos
Estabelecimentos Estáveis de Não Residentes, Almedina, Coimbra.
Xavier, Alberto (2009), Direito Tributário Internacional, Almedina, Coimbra.