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

Autores/as

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

DOI:

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

Palabras clave:

corporate tax, Portugal,

Resumen

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.

Citas

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.

Descargas

Publicado

2019-11-08

Cómo citar

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

Número

Vol. 8 (2018)

Sección

Estudios monograficos comparados

Licencia

Derechos de autor 2018 Studi Tributari Europei

Copyrights © Studi Tributari Europei / Seast.

Creative Commons License

This journal is licensed under a Creative Commons Attribution NonCommercial 4.0 International License (full legal code).
See also our Open Access Policy.