1. Home
  2. NOVA Law School
  3. Master's in Law
  5. Corporate Tax Law

Corporate Tax Law

Objectives


  • Understanding Corporate Taxation Levels and Challenges: Students should identify and analyse the different levels of corporate taxation and the associated contemporary challenges.

  • Mastering Key Tax Principles and Socio-Economic Impact: Students should grasp essential tax principles and evaluate their economic and social consequences.

  • Navigating Tax Compliance and Planning: Students should distinguish between tax compliance, planning, and avoidance, and develop effective compliance strategies.

  • Conducting Tax Risk Analysis: Students should assess and manage risks related to corporate tax planning and compliance.

  • Evaluating EU Influence on Corporate Taxation: Students should understand the EU's (and OECD) impact on corporate tax policies and decision-making


General characterization

Code

37032

Credits

6

Responsible teacher

MARTA CARMO

Hours

Weekly - Available soon

Total - 0

Teaching language

Available soon

Prerequisites

Public Finances



Tax Law



Corporate Law


Bibliography

Public Finances



Tax Law



Corporate Law


Teaching method


The course will primarily employ the Socratic method, encouraging active class preparation and fostering continuous face-to-face discussions. This approach is designed to stimulate and develop students' critical and integrated thinking skills. Students will be given specific guidelines for both general and optional individual assignments to promote dynamic and meaningful discussions in class.



 



Classes will incorporate the use of concept maps, practical examples from various jurisdictions, and relevant statistics and data. These tools will support the critical analysis of European and international documents and help students apply theoretical knowledge to real-world scenarios, enhancing their understanding of complex corporate tax issues across different contexts..



Evaluation method

Option 1: Written exam Option 2: Written exam (60%) & Specialized Class Participation during the Semester, with special promotion on individual assignments (40%)




































EVALUATION ELEMENT CONTENTS  FORM
PREVIOUS PREPARATION OF CLASSES -Preliminary readings: legislation vs one book only vs multiple

books vs scientific papers;

-Prior identification of core materials and core concepts required

for critical reflection;

-Reflective and critical analysis with systematized grid of doubt,

reflecting the need to create a subject learning path.		 - Passivity

vs

Proactivity

- Frequency
PREPARATION OF

SPECIFIC CONTENTS

PROPOSED DIRECTLY BY

THE TEACHER IN

ADVANCE		 - Purified and systematized reading of proposed materials 

- Reflective and critical analysis, building systematized grid of the

main themes involved

- Identification of key questions, reflecting cross-examination with

previous and subsequent subjects to be explored in the program,

revealing the need to create a learning path in the subject		 - Compliance

with

proposed

deadline

- Passivity

vs

Proactivity

- Frequency
RESPONSE

TO

CLASSROOM

QUESTIONS		 - Identification of relevant topics

- Use of appropriate concepts

- Integration of the materials concerned

- Invocation of legal and jurisprudential basis, if any

- Associated issues

- Creativity and innovation in addressing the issue		 - Passivity

vs

Proactivity

- Frequency

- Relevance
QUESTIONS AND

DOUBTS FROM

PREVIOUS STUDY

AND ISSUES REFLECTED

PREVIOUSLY		 - Adequacy

- Ability to express the discovery made and its framing in the

corresponding problem

- Density

- Maturity		 - Frequency

- Relevance

- On

their own

initiative

- On the

teacher's

impulse

- As a result

of

colleague's

doubt
QUESTIONS

ASKED IN

CLASS		 - Adequacy

- Ability to express the discovery made and its framing in the

corresponding problem

- Density

- Maturity		  Frequency

- Relevance

- On

their own

initiative

- On the

teacher's

impulse

- As a result

of

colleague's

doubt


 


Subject matter

Part I – How the "Death and Taxes Paradigm" Relates to Business Activity





  1. Why Tax Companies: From the Ability to Pay to the Canon of Fair Taxation – The Fundamental Principles of Taxation




  2. The Impact of Taxes on Business Activities and Management Decisions – The Dynamics of Corporate Income Tax





Part II – How Corporate Tax is Designed: A Macro Approach





  1. First Level: Taxation of Business Income




  2. Second Level: Taxation of Business Operations





Part III – How Corporate Tax Compliance Should be Considered: Reconciling Taxes with Managerial Freedom





  1. Tax Compliance




  2. Tax Planning Opportunities





Part IV – How the EU (and the OECD) Influence Corporate Taxation and Business Decisions





  1. A Soft Law Approach




  2. More Rigid Forms





(abridged version - due to character limits, this is incomplete. The full program is available on Moodle)