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ISLA IPGT 5020

Taxation III

Business Management
  • ApresentaçãoPresentation
    The curricular unit addresses special corporate income tax matters, including group taxation, international taxation, transfer pricing, international double taxation conventions and tax planning. It also covers the scope, exemptions, taxable base, assessment and collection of Municipal Property Tax, Municipal Property Transfer Tax and Stamp Duty.
  • ProgramaProgramme
    1. INTRODUCTION 2. SPECIAL CORPORATE INCOME TAX MATTERS 2.1. Special taxation regime for groups of companies 2.2. International taxation 2.3. Transfer pricing 3. MUNICIPAL PROPERTY TAX (IMI) 3.1. Objective and subjective scope 3.2. Exemptions 3.3. Taxable property value 3.4. Rates, assessment and payment 4. MUNICIPAL PROPERTY TRANSFER TAX (IMT) 4.1. Objective and subjective scope 4.2. Exemptions 4.3. Taxable value 4.4. Rates, assessment and collection 5. STAMP DUTY 5.1. Objective and subjective scope 5.2. Exemptions 5.3. Taxable value 5.4. Rates, assessment and collection 5.5. Reporting obligations
  • ObjectivosObjectives
    Objectives: LO1. Understand corporate income taxation of groups of companies. LO2. Understand international corporate income taxation. LO3. Apply and calculate Municipal Property Tax. LO4. Apply and calculate Municipal Property Transfer Tax. LO5. Apply and calculate Stamp Duty.   Competences: Apply group taxation rules; identify transfer pricing situations; interpret tax treaties; analyse tax planning; apply IMI, IMT and Stamp Duty provisions
  • BibliografiaBibliography
    Legislação atualizada, designadamente: CIVA, RITI, CIRC, Convenção base da OCDE, RGIT, RCPIT, CPPT. Legislação complementar.  
  • MetodologiaMethodology
    Problem-based learning using real-world corporate tax situations, guided research into applicable tax legislation, discussion of alternative solutions and practical exercises.
  • LínguaLanguage
    Português
  • TipoType
    Semestral
  • ECTS
    3
  • NaturezaNature
    Mandatory
  • EstágioInternship
    Não
  • AvaliaçãoEvaluation

    1.ª alternativa - Teste de avaliação global: 100%; nota mínima de 9,5 valores.


    2.ª alternativa - Dois mini-testes (dos três disponibilizados): 40%; teste de avaliação final: 60%; nota mínima de 7,5 valores no teste final. Mini-testes de 30 minutos, em aula, sem datas previamente anunciadas.


    Avaliação final - Exame na época de avaliação. Datas: A definir.