Fiscalidade Internacional

Mestrado em Auditoria e Análise Financeira
5 ECTS; 1º Ano, 2º Semestre, 41,0 TP

Lecturer

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 60%;
Case study 40%;
Exam.

Bibliography
- -, -. (2009). Direito Tributários Internacional. (Vol. 1). Coimbra: Almedina
- Palma, C. e Santos, A. (2015). Códigos Tributários. Coimbra: Almedina
- Pereira, M. (2014). Código do IVA e RITI. Coimbra: Almedina
- Almeida, B. (2011). Fiscalidade. Coimbra: Almedina

Method of interaction
Lectures and case study analysis

Software used in class