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ISLA IPGT 25287

Tax Benefits and Incentives

Finance and Taxation
  • ApresentaçãoPresentation
    The curricular unit deals with the topic of tax benefits and incentives. This theme is particularly important in organizations, both in terms of investment options in global terms and in terms of their development, including options associated with research and development.
  • ProgramaProgramme
    1.   Tax benefits in Portugal 1.1. Scope and application 1.2. Tax benefit concept 1.3. Expiration of tax benefits 1.4. Automatic and recognition-dependent tax benefits 1.5. Impediment of recognition of the right to tax benefits 1.6. Extinction of Tax Benefits 2.   Structural tax benefits 2.1. Tax benefits of a social nature (job creation) 2.2. Tax benefits related to patronage (patronage tax regime) 2.3. Tax benefits for the capitalization of companies 3.   Investment tax benefits 3.1. Contractual tax benefits for productive investment 3.2. Investment support tax regime (RFAI) 3.3. Tax regimes relating to the installation and capitalization od companies 3.4. Tax incentive system for research and business development (SIFIDE) 3.5. Maximum limits applicable to state aid with regional purposes
  • ObjectivosObjectives
    Objectives of the course: Main Objective: Provide students with comprehensive knowledge of tax benefits and incentives, as well as the theoretical basis that supports them. Secondary objectives i) Understand tax benefits, their framework, application, expiry and impediment; ii) Understand and apply structural tax benefits; and iii) Understand and apply tax benefits to investment.   Skills to be developed: 1) Give tax advice on problems raised in terms of tax incentives and benefits; 2) prepare students to provide an adequate response to the specific tax problems of companies and individuals, whatever the tax rules in force.¿
  • BibliografiaBibliography
    Estatuto dos Benefícios Fiscais; Código do IRS; Código do IRC; Código do IVA; Código do IMI; Código do IMT; Código do IS, Código Fiscal do Investimento; Código da Insolvência e da Recuperação de Empresas (CIRE). Oliveira, F.G., et al. (2019). Os benefícios Fiscais em Portugal - Conceitos, metodologia e prática, Grupo de Trabalho para o Estudo dos Benefícios Fiscais. Lisboa.  
  • MetodologiaMethodology
    Teaching Methodology: Theoretical-practical classes exposing the subject (expository (1) and interrogative (2) method) and case studies presentation (3), including examples and exercises to be solved by students (active and participative method). Papers discussion (4).   Assessment Methodology: The evaluation will be carried out as follows: - 40% assessment test; - 50% individual paper to be presented; - 10% for presentation of individual paper.   Final evaluation All students will be entitled to a final exam to be taken during an assessment period.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    6
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    Os instrumentos de avaliação são os seguintes

     

    Descrição

    Data limite

    Ponderação

    Teste de avaliação

    a agendar

    40%

    Trabalho individual de investigação (formato Paper)

    a agendar

    50%

    Apresentação do trabalho (paper)

    a agendar

    10%

    Todos os alunos têm direito ao acesso a um exame final.