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.
Comparative Corporate Taxation
2 ECTs / 12h / English