Tax on companies and European fiscal integration: The Portuguese corporation tax

Authors

  • Vasco Branco Guimarães ISCTE- IUL ISCAL Instituto de Direito Economico Financeiro e Fiscal

DOI:

https://doi.org/10.6092/issn.2036-3583/9704

Keywords:

corporate tax, Portugal,

Abstract

The paper aims to review and update readers on the existing tax regime of corporate entities in Portugal by giving an expanation on the structure of the tax and it ´s main features. It also situates the tax regime within the European trends and existing issues of integration.

References

MARTINS, Helena, O Imposto sobre o Rendimento das Pessoas Colectivas, in, Lições de Fiscalidade, Vol I., Princípios Gerais e Fiscalidade Interna, CATARINO, João Ricardo, GUIMARÃES, Vasco Branco, (coord.), Almedina, Coimbra, 2018.

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Published

2019-11-08

How to Cite

Guimarães, V. B. (2018). Tax on companies and European fiscal integration: The Portuguese corporation tax. Studi Tributari Europei, 8(1), I –. https://doi.org/10.6092/issn.2036-3583/9704

Issue

Vol. 8 (2018)

Section

Comparative studies

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