Taxation of Banking and Financial Products

Bank Management and Administration
5 ECTS; 2º Ano, 2º Semestre, 60,0 TP

Lecturer

Prerequisites
Not applicable.

Objectives
The students should become familiar with tax law related subjects as applied to our current tax and be aware of the impact of taxation on banking activities with respect to financial products.

Program
Chapter 1 - Definition Of Tax Law and Tax
Chapter 2 - Fundamental Aspects of the Portuguese Tax System
Chapter 3 - Direct Taxes
Chapter 4 - Indirect Taxes
Chapter 5 - Double taxation agreements and Savings Directive
Chapter 6 - Shares
Chapter 7 - Bonds
Chapter 8 - Bank Deposits
Chapter 9 - Mutual funds units

Evaluation Methodology
Assessment: Mid-term test and exam (regular and supplementary).

Bibliography
- Fiscais, C. (2012). Códigos IRS, IRC e IVA.. (Vol. 1). Lisboa: Diversas

Method of interaction
Lectures.

Software used in class