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.
Corporate Income Tax
6 ECTs / 24h / Portuguese