Please use this identifier to cite or link to this item: http://hdl.handle.net/11328/3019
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dc.contributor.authorAldeia, Susana-
dc.date.accessioned2020-02-18T16:51:54Z-
dc.date.available2020-02-18T16:51:54Z-
dc.date.issued2019-
dc.identifier.citationAldeia, S. (2019). Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case. Journal of Legal, Ethical and Regulatory Issues, 22(6), 1-5. Disponível no Repositório UPT, http://hdl.handle.net/11328/3019pt_PT
dc.identifier.issn1544-0036-
dc.identifier.issnISSNe: 1544-0044-
dc.identifier.urihttp://hdl.handle.net/11328/3019-
dc.description.abstractThis paper aims to understand what kind of fundamentals can justify the tax adjustments imposed by the Portuguese Corporate Income Tax Law. For this purpose, it analyzes the legal dispositions and doctrine, particularly, it examines Portugal data sources: the Corporate Income Tax Law (Código do Imposto sobre o Rendimento das Pessoas Coletivas - CIRC) and doctrinal's understandings. The results show that doctrinal interpretations identifies four reasons to tax correction. They are the technical and practical reasons, the separation between corporate and personal equity, the formal reasons; and the disincentive of the no moralistic behavior. This study helps to know better the corporate income tax’s particularities. Although it is a relevant contribution to international tax law literature, and countries can analyze this experience and collet it to its profit, it only researches the Portugal case.pt_PT
dc.language.isoengpt_PT
dc.rightsopenAccesspt_PT
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/pt_PT
dc.subjectIncome taxpt_PT
dc.subjectFundamentals of Expenses Non-Deductibilitypt_PT
dc.subjectCompaniespt_PT
dc.titleFundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s casept_PT
dc.typearticlept_PT
dc.relation.publisherversionhttps://www.abacademies.org/articles/fundamentals-of-expenses-nondeductibility-in-the-companies-income-tax-law-portugueses-case-8902.htmlpt_PT
dc.peerreviewedyespt_PT
degois.publication.firstPage1pt_PT
degois.publication.lastPage5pt_PT
degois.publication.volume22pt_PT
degois.publication.issue6pt_PT
degois.publication.titleJournal of Legal, Ethical and Regulatory Issuespt_PT
Appears in Collections:REMIT – Artigos em Revistas Internacionais / Papers in International Journals

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