A Católica Global School of Law (Lisboa) organiza no primeiro semestre de 2013 um conjunto de seminários e cursos breves em matéria fiscal, integrados nos seus programas pós-graduados mas abertos a um número limitado de inscrições externas, lecionados por reputados académicos e profissionais.

Fevereiro e Março:

• Tax Law in a European and Global Context (24h) The first part of this seminar will focus upon direct taxation matters and the current challenges emerging from overlapping taxation of cross-border income. It aims to analyze the existing tension between European Tax Law and International Tax Law through the discussion of the criteria chosen by the European Court of Justice regarding identification of discriminatory/restrictive taxes within the European Union and between Member States and third countries, the relevance of bilateral tax treaties in overcoming or not discriminatory/restrictive domestic tax rules, and accepted justifications of discriminatory/restrictive taxes.
  During the second part of the seminar attention will shift to indirect taxation, and namely VAT. The aim is to analyse the main features of the European VAT model, assessing its advantages and disadvantages, in an attempt to first establish what has determined its success around the Globe, and second, through a comparative analysis, to consider whether that success can be harvested in order to overcome some of the less accomplished features of the EU VAT system. During both parts of the seminar particular attention will be given to the emerging commonalities and synergies, which can be established between direct and indirect taxation matters, such as the new principle of prohibition of abuse of law and the relationship between European primary and secondary legislation.  | Rita de La Féria (Univ. Durham), Ana Paula Dourado (Univ. Lisboa)
• International Protection of Taxpayers (12h) Although taxation was at the forefront of the recognition of certain human rights, the rights of taxpayers are seldom thought of in the wider human rights context. This seminar aims to discuss the nature, breadth and effectiveness of the protection of taxpayers at an international level, overviewing the role of international human rights legal instruments and bodies and their relationship with national instruments and bodies, and focusing on the jurisprudence of the European Court of Human Rights and the Human Rights Committee of the United Nations. Reference is also made to the protection of taxpayers' rights under EU law and the Charter of Fundamental Rights of the European Union. | Rui Camacho Palma (Linklaters Portugal)

Abril e Maio

• US Corporate Taxation (12 h) This seminar will examine the core fundamentals of corporate taxation in the United States. The intent is to provide students with the basic US Corporate Tax concepts and terminology, which are required to better relate with US clients investing in Europe as well as to advise European clients investing in the US. The seminar will adopt a structural perspective, covering issues such as corporate formation, capital structure, corporate distributions, liquidations, restructurings, consolidated corporate taxation and basic inbound and outbound concepts. | Miguel Correia (Católica Global School of Law)
• Taxation, Competition & EU State Aid Law (12 h) This seminar will analyse the fundamental problems of tax competition and the rules governing the use of state aid by means of tax measures at the EU level. Students will be introduced to EU primary and secondary law on state aid as well as to major cases involving the use of tax incentives and preferential tax regimes. The procedural rules regarding the control of state aid at the EU level will also be carefully analysed, given their importance for professionals and practitioners in the field of tax law. | Pierpaolo Rossi (EU Commission)

Junho e Julho

• International Tax Planning (12 h) This seminar will examine the way in which income deriving from international trade, investment and labor movement is taxed, devices for avoiding double taxation and planning techniques for minimizing the tax burden on international transactions. The impact of income tax treaties will in particular be explored. Specific examples will be discussed to demonstrate the impact of relevant provisions and practices. | Charles Gustafson (Georgetown Univ.)
• Energy & Environmental Taxation (12 h) This seminar will examine the theory and practice of energy and environmental taxation both at the European Union and at the international level. Students will be introduced to the EU Directive on energy taxation and analyse its relation to other market-based instruments for environmental protection. The experience of other nations, such as the USA and China, will also be the subject of analysis and discussion, alongside the challenges of developing nations in the field of environmental taxation. | Kai Schlegelmilch (Green Budget Europe)
• European Case Law on Indirect Taxation (10 h) | Ben Terra (Católica Global School of Law/Univ. Lund) 
• International Taxation (24 h) The seminar focuses on issues related to international double taxation in the context of international business transactions. The OECD Model Convention on Income and Capital is the tool we will be using to compare Double Taxation Treaties signed by Portugal and to see how such Treaties interact with domestic tax provisions. We will look at certain practical cases and situations to discuss current difficulties and we will follow on the work of the OECD in dealing with certain concepts, which are fundamental in international taxation: the concept of residence, the concept of beneficial ownership and the concept of permanent establishment, amongst others. We will also look at some of the papers prepared by the OECD, including those related with transfer pricing, business restructurings and the attribution of profits to permanent establishments. | Miguel Teixeira de Abreu (Católica Global School of Law) 
• Comparative Corporate Taxation (12h) This seminar will study how corporations and their shareholders are taxed. The course will adopt a comparative and structural perspective, focusing on the corporate income tax systems of the United States, United Kingdom and Portugal. The intent is to give students a conceptual framework that may be used to better understand and analyze any corporate tax system they may encounter as practitioners. Students will be gradually introduced to the subtleties of corporate taxation by analyzing the different issues arising first on a closed economy setting and, subsequently, on an open economy setting. The seminar will cover the following topics: the core mechanical structure of corporate income tax systems; issues in corporate formation and capital structure; taxation of corporate distributions, liquidations, and restructurings; and consolidated corporate taxation. | Miguel Correia (Católica Global School of Law)
• European Case Law on Direct Taxation (10 h) | Dennis Weber (Univ. Amsterdam)

Acesso por candidatura, de acordo com as condições gerais de admissão de cada programa.

Valor da inscrição

• Módulos de 24 horas | 1.400€
• Módulos de 12 horas | 700€
• Módulos de 10 horas | 585€

Desconto de 50% para estudantes.

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