Taxation and International Trade

Code:

MD145

Acronym:

TCT

Keywords
Classification	Keyword
OFICIAL	Law

Instance: 2022/2023 - 2S (since 06-02-2023 to 19-05-2023)

Active?	Yes
Course/CS Responsible:	Law

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
MD	19	Plano Oficial MD do ano letivo 2016	1	-	7,5	-
		Plano Oficial do ano letivo 2022	1	-	7,5	-

Teaching language

Suitable for English-speaking students

Objectives

The main objective of this course is to address in an integrated manner various issues revolving around international tax trade. Thus, it is intended that students interested in this area acquire a solid approach on the various perspectives (national and international) related to international tax transactions.

Learning outcomes and competences

After approval in this course students are expected to master the basic principles governing international transactions in their tax components.

Working method

Presencial

Program

International taxation
1. Tax law in the XXIst century: new emerging concepts
2. Taxation of international trade: the positions of the European Union and the US
3. The impact of exchange of information on taxation of international trade
4. The influence of American regulation in the national tax systems at the international trade level
5. Science and technology at the service of taxpayers and tax administrations in the context of international trade
6. The importance of preferential tax and transfer pricing in international business transactions
7. The fiscal framework of international trade: the customs law and treaties on double taxation

Mandatory literature

Gloria Teixeira/Carlos Silva (coord.); Código Aduaneiro Anotado, Almedina, 2018
Teixeira Glória (coord,); V Congresso de Direito Fiscal, Vida Económica, 2019. ISBN: 9789897685408
Glória Teixeira; Manual de Direito Fiscal 6ª edição Almedina 2021

Complementary Bibliography

Glória Teixeira; Glossário Fiscal Almedina 2021

Teaching methods and learning activities

The teaching method will mainly comprised of theoretical and practical classes: starting with a theoretical exposition of the teacher, and evolving later to a debate that foster the students’ capacity for constructive criticism and research on behalf of the students.

Evaluation Type

Distributed evaluation without final exam

Assessment Components

Designation	Weight (%)
Teste	100,00
Total:	100,00

Amount of time allocated to each course unit

Designation	Time (hours)
Frequência das aulas	0,00
Total:	0,00

Eligibility for exams

Continuous evaluation by 2 tests.

Calculation formula of final grade

Test 1: 50%

Test 2: 50%