Publication in the Diário da República: Despacho nº 13851/2011 - 14/10/2011
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP , Cód. 300713.
Lecturer
- Arlindo José Bernardo Dinis (2)
(1) Docente Responsável
(2) Docente que lecciona
Prerequisites
Not applicable.
Objectives
At the end of this unit students should be able to identify the sources of international tax law; Know the concept of international double taxation and the methods to eliminate it; elimination; Understand the sources of European law under the perspective of tax harmonization.
Program
Principles and concepts of international taxation
Process of tax harmonization of European direct taxation
Harmonization of indirect taxation
Harmonization of direct taxation and corporate taxation
Transfer pricing
International double taxation
The use of Conventions and Directives
Evaluation Methodology
1st test 50%;
2nd test 30%;
Case study 20%;
Exam.
Bibliography
- Jaime, D. e Marcelino, J. (2012). IRS.IRC.EBF. Coimbra: Almedina
- Marcelino, J. (2012). IVA.RITI. Coimbra: Almedina
- Silva Fernandes, J. (2005). Manual do IVA. Lisboa: Publisher Team
- Xavier, A. (2009). Direito Tributários Internacional. (Vol. 1). Coimbra: Almedina
Teaching Method
Lectures and case study analysis
Software used in class
