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ISCTE-IUL  >  Education  >  LG

Taxation for Non-Residents (2 º Sem 2016/2017)

Code: 02729
Acronym: 02729
Level: 1st Cycle
Basic: No
Teaching Language(s): English, Portuguese
Friendly languages:
Be English-friendly or any other language-friendly means that UC is taught in a language but can either of the following conditions:
1. There are support materials in English / other language;
2. There are exercises, tests and exams in English / other language;
3. There is a possibility to present written or oral work in English / other language.
1 6.0 0.0 h/sem 54.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 0.0 h/sem 1.0 h/sem 55.0 h/sem 95.0 h/sem 0.0 h/sem 150.0 h/sem
Since year 2014/2015
Pre-requisites NA
Objectives The main purpose of this course is to enable the students to know and aply the main concepts of personal income tax, corporate income tax, value-added tax and VAT - Intra community operations and also to enable students to apply the main international tax definitions.
Program I. Introduction
Concept of tax
Similar public revenues, types of taxes and moments of tax obligation
Tax power and the taxpayers
Constitutional tax principles
II. IRS
Personal incidence
Gross value of each income categories
Taxation for non-residents or non-habitual residents
Negative delimitation of statutary incidence
Tax benefits of each income categories
Deductions at source
III. IRC
International tax competition in income taxes
Personal incidence
Tax base
Period of taxation
Gross profits and costs (accounting and taxation)
Avoidance of economic and international double taxation
Transfer Pricing
IV. VAT Intracommunity operations
Characteristics
Tax incidence
Tax benefits
General rules to locate operations
Introduction to VAT - Intra community operations
Taxable persons, taxable transactions and place of taxable transactions.
Chargeable event and chargeability.
Exemptions, Taxable Amount and Rates.  
Distance sales
Evaluation Method Continuous evaluation presupposes a student?s attendance (and punctuality) equal or below 80%, and includes:
- A paper, which can be made in group, counting as 30% of the final grade.
- An individual examination, counting as 70% of the final grade.
In order to obtain approval, the students must to have at less 9,5 points and achieved at less 9,5 points in individual examination.
The final evaluation is made by an individual examination.
Teaching Method During the learning-teaching term each student should acquire analytical, information gathering, according with the established learning outcomes for this unit.
To contribute to the acquisition of these skills the following learning methodologies will be used:
- Expositional
- Participative
- Participative
- Active
- Self-study
Observations
Basic Bibliographic The Theory of Taxation and Public Economics, Louis Kaplow, Princeton University Press, 2010
Constituição da República Portuguesa (disponível em inglês)
Lei Geral Tributária (disponível em inglês)
Códigos do IRS, IRC, IVA, RITI (disponível em inglês)
Complementar Bibliographic OCDE - Princípios aplicáveis em matéria de preços de transferência destinados às empresas multinacionais e às Administrações Fiscais, Cadernos de Ciência e Técnica Fiscal nº 189, AGT, Lisboa, 2002.
OCDE - Modelo de Convenção Fiscal sobre o Rendimento e o Património, Cadernos de Ciência e Técnica Fiscal nº 192, DGCI, Lisboa, 2003.
Direito Tributário Internacional, Alberto Xavier, Almedina, 2011.