ISLA IPGT 5020

Taxation III

• ApresentaçãoPresentation

  CIVA /RITI; Transfering prices; Business combination tax treatment; International Conventions.
• ProgramaProgramme

  Introduction VAT Objective Incidence Subjective Incidence Exigibility tax Exemptions Localizing the operations in VAT Mix persons Taxable value, rates, assessment and payment Special operations in Corporate Tax Corporate Grups taxation Transfering prices International taxation (corporate tax issues) International tax conventions Tax planning Criminal Law RGIT RCPIT CPPT
• ObjectivosObjectives

  Objectives: Enhance knowledge in VAT. IRC special situations: transferring prices and business combination income tax treatment. Tax Planning; Tax Criminal Law.   Competences: Have the ability to determine the Value Added Tax in diferent transactions; Be abe to determine the taxable profit in corporation groups and in business combinations; be abe to identified and analise transferring prices. Consider the tax planning and the tax criminal law in some operacions.
• BibliografiaBibliography

  Legislação atualizada, designadamente: CIVA, RITI, CIRC, Convenção base da OCDE, RGIT, RCPIT, CPPT. Legislação complementar.  
• MetodologiaMethodology

  As a learning methodology, problem-based learning will be adopted, based on the presentation of concrete company problems to solve in class.
• LínguaLanguage

  Português
• TipoType

  Semestral
• ECTS

  5
• NaturezaNature

  Mandatory
• EstágioInternship

  Não