1. Home
  2. NOVA Law School
  3. Master's in Law and Security
  4. 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

Available soon

Hours

Weekly - Available soon

Total - 0

Teaching language

PT

Prerequisites

Not Applicable

Bibliography

Not Applicable

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)