... burden according to more or less polluting choices. Research limitations/implications This study only studies the Portugal case. Originality/value This study highlights the Portuguese experience reconciling taxation and environmental dimensions. Susana Cristina Rodrigues Aldeia can be contacted...

... in the CIT law of both countries. Design/methodology/approach It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions...

... Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Portugal Accounting errors Judicial control of presumptions Presumptive taxation According to Thuronyi (1996) , presumptive taxation implies the use of indirect methods to calculate a tax liability, while...

...António Martins Purpose In Portugal, between 1989 and 2010, capital gains from corporate shares were exempted, while gains from other instruments, like limited liability companies (LLC) equity stakes, were taxed. Inevitably, this non-neutral tax treatment originated a notorious tax arbitrage...

... the reform. Findings – During the past decades, Portugal was increasingly out of line with international trends in corporate taxation. The bailout asked for the Portuguese Government in 2011 placed a heavy burden in public finances, with an apparent lack of room to follow international trends...

... Portugal Cost accounting Price regulation Seaports Seaports play a crucial role in world trade, linking industries, their supply chains and markets which they operate in. According to Carvalho (2007) , about 96 per cent of the world trade is carried by sea. In Portugal around 68 per cent...

... Portugal Financing Income tax Taxes Tax avoidance and tax evasion are as old as any form of taxation. Every time a tax is created, taxpayers – at least, some of them – tend to find ways of reducing their tax burden. Leaving tax evasion aside, the purpose of this paper is to focus on the analysis...

... that the German parent company had been opening new factories in India, China, Romania and Slovakia, and its presence in Portugal was far from guaranteed. Design/methodology/approach The paper is based on case study which rests on a real legal and financial business situation. The case is used to illustrate...