O regime tributário dos instrumentos financeiros derivados em IRC: contributos para a sua compreensão

• Author(s): Guimarães, Vasco Branco
• Date: 2013
• Origin: Oasisbr
• Subject(s): Direito tributário, Portugal; Mercado financeiro, natureza fiscal, Portugal; Empresa, Portugal; Atividade de risco, Portugal; Lucro tributável; Direito fiscal; Risco criado
• Document Type: Journal article
• Language: Portuguese

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