This seminar focuses on two essential issues: taxation of financial products and taxation of corporate financial transactions. As regards taxation of financial products, students analyse, under the various taxes, the taxation of traditional financial products and complex financial products issued by national and foreign entities - i.e., shares, notes, investment funds, certificates, warrants, structured savings collection instruments, derivatives. As regards taxation of corporate financial transactions, students study the taxation of financing transactions and financial investments by companies, namely structured transactions with an international element.
Taxation of Financial Transactions
2.5 ECTs / 12h / Portuguese