Corporate Income Tax

6 ECTs / 24h / Portuguese

This course aims to equip students with an integrated view of the fundamental principles and rules in taxing income of corporate and non-corporate legal entities. The sessions are structured according to the essential elements of the fiscal legal relationship, with a focus on incidence, determining tax base and settlement, with due attention to accounting. Students are encouraged to cultivate their critical thinking of legislative options as they become familiar with taxing techniques.

Faculty

Invited Lecturer
Undergraduate Degree from Universidade de Lisboa. Post-Graduate Qualifications in Taxation from Instituto Superior de Gestão, in Securities from the…
Invited Lecturer
Principal Associate at the law firm Uría Menéndez - Proença de Carvalho. Undergraduate Degree in Law from Universidade Nova de Lisboa (2003) and Post-Graduate…