Part of this Programme
Accounting, Taxation and Auditing
Level of Qualification|Semesters|ECTS
Bachelor | Semestral | 4
Year | Type of course unit | Language
3 |Mandatory |Português
Total of Working Hours | Duration of Contact (hours)
112 | 45
Recommended complementary curricular units
Prerequisites and co-requisites
The notion of International Taxation. International trade and the evolution of taxation. The birth of the European Community and the Treaties establishing the Community since 1951. Explanation of the formation of the Common Market (Free Trade Area, Customs Union and Common Market). The creation of VAT and the various Community directives under VAT. The 6th VAT Directive and its actual entry into the EC in 1966/67. Taxation outside the EU and taxation in the EU. Taxation analysis of some countries outside Europe. Taxation in the US and other multi-legislative settlements. The issue of international tax harmonization. Concept analysis and connection elements required for international taxation. The analysis concept Source and the concept Territoriality. The taxation of income and wealth in accordance with the 2003 OECD Convention applicable to this area of taxation. The 1997 EU Code of Conduct and the search to avoid harmful taxation between companies and States.
Give students a global perspective on international taxation and particularly taxation in the European Union that can contribute to their academic training as tax technicians considering that in the global world we live in may be called upon to analyze fiscal situations outside the scope national.
Knowledge, abilities and skills to be acquired
Assign the students the necessary knowledge in this area to understand the concepts and reality of international taxation that allows them to respond to concrete situations on these matters that always involve the existence of several States called to the definition of which tax system applicable to the economic operation subject taxation in this case.
Teaching methodologies and assessment
The classes are taught by the teacher of the various programmatic subjects, accompanied by the students' participation. Documents and legislation applicable to the specific cases are given to analyze the questions during the lessons. The evaluation is carried out by means of a written test on all the matter given in the semester for the purpose of continuous assessment and a written work on a topic related to the subject of International Taxation also for evaluation and assignment of the final mark. The weighting for the purpose of assigning the final grade is 70% for the written test and 30% for the written assignment resulting in the student's final grade.
Direito Tributário Internacional ¿ Alberto Xavier ¿ Almedina ¿ 2ªEd. Act. 2007
A Tributação Mundial versus Tributação na Fonte ¿ V. Cunha Oliveira ¿ 2006
A Convenção da OCDE sobre a tributação do rendimento e do património ¿ 2003
O Código de conduta da União Europeia em sede de fiscalidade internacional.
O Código do IVA e o RITI ¿ Regime do IVA nas transacções intra-comunitárias.