A matéria coletável comum consolidada do imposto sobre as sociedades

Abstract

In an increasingly globalized economy, and in order to strengthen the internal European market (especially against the threats of loss of tax competitiveness), the European Commission presented, in March 2011, a proposal of the Common Consolidated Corporate Tax Base Directive (CCCTB). This study will conduct an analysis of the most significant aspects introduced by the proposal, focusing particularly on the examination of the impact on the formation of economic structures within the Union. Will be also analyzed the legal and tax implications of the Directive on the Portuguese policy, especially the advantages and disadvantages introduced.

Date of Award	2012
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Félix Pinto Nogueira (Supervisor)