74 documents found, page 1 of 8
Tax audit regarding the SIFIDE tax benefit: CAAD arbitral jurisprudence analysis
Ribeiro, Ana Regina; Dinis, Ana; Serra, SaraThe Tax and Customs Authority (AT) is responsible for ensuring settlement and collection, as well as exercising the tax inspection function, with the aim of combating fraud and tax evasion. The “System of Fiscal Incentives for Research and Development” (SIFIDE II) is a measure that allows the deduction of the amount corresponding to research and development (R&D) expenses from the amount of corporate income tax...
Assessing Policy Landscapes in Taxation Dynamics
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraAssessing Policy Landscapes in Taxation Dynamics offers an in-depth exploration of taxation strategies, illuminating how they can shape a more sustainable and inclusive future. The chapters delve into various dimensions of tax policy from multiple international perspectives, providing invaluable insights into the evolving landscapes of taxation worldwide. Designed with policymakers and academics in mind, this b...
Classified Buildings and the problem of IMI exemptions
Correia, Manuel; Dinis, AnaThe complex validity of the Municipal Property Tax exemption applicable to the Portuguese real estate cultural heritage warrants a thematic approach, focused on the legislative framework and its confluence with the accessibility to that tax benefit, by the property owners. Concomitantly, the vast administrative and jurisprudential disputes arising from the legal provision's technical and interpretative complexi...
Assessing Tax Policies for Urban Rehabilitation: The Role of Tax Incentives on ...
Carvalho, André; Dinis, Ana; Pereira, LilianaThe urgent need to transform buildings into sustainable energy-efficient spaces is driven by the environmental impact of construction activities. This study examine the impact of tax incentives on urban rehabilitation among Portuguese companies using data from the Portuguese Tax Authority Portal (2015-2022) and the Sabi Database. Employing SPSS for descriptive analysis and Pearson correlation, the authors exami...
Sustainable Economies: Government Measures for Integrating Green Taxation in Hi...
Santos, Sílvia; Dinis, Ana; Pereira, Liliana; O'Sullivan, ShaneThe protection of the environment is a matter of global concern that effects the population and endangers future generations. Consequently, the implementation of measures such as green taxation (also referred to in the international literature as environmental taxation and environmental law) is significant to effect behavioural change. In this context, the role of Higher Education Institutions (HEIs) is utmost ...
A Política Fiscal à Proteção Florestal no Contexto das Sociedades Portuguesas
Dinis, Ana; Carvalho, André; Pereira, LilianaThis article aims to study the fiscal incentives for forest protection in Portugal. Understanding the reality of this fiscal policy is fundamental in the context of sustainable forest management. After reviewing the literature focused on the importance of the forest as an essential asset to meet human needs, the Portuguese tax regime in this area is analysed. This is followed by a study of tax incentives for Fo...
Promoting Fiscal Incentives for Urban Regeneration: Local Government Digital Pr...
Dinis, AnaThis research aims to analyse urban regeneration in Portugal in the context of environmental sustainability. Urban regeneration is much more than an information technology problem, as it increasingly requires social, economic, political, management and communication skills. Urban regeneration cannot be reduced to a mere real estate business, as it is seen as a public policy that treats the city as a collective ...
Taking on Climate Change Through Green Taxation
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraSince environmental issues entered the global agenda, governments have directing businesses towards sustainability. The term "sustainability" is commonly associated with a firm’s environmental attentiveness, although there are two other areas in which companies should be sustainable: social, to achieve an adequate relationship and fluid communication with their stakeholders, and economic, to accomplish transpar...
Assessing Policy Landscapes in Taxation Dynamics
Dinis, Ana; David, Fátima; Pereira, Liliana; Dias, SaraAs fiscal policies become increasingly central to driving sustainable development, the need for innovative tax reforms is more urgent than ever. Taxation policies play a pivotal role in shaping economies, driving sustainable development, and addressing societal inequities. In the face of global challenges, tax systems must adapt to promote growth, ensure fairness, and respond to the socio-economic needs of dive...
Optimization and validation of a micro–QuEChERS method for phthalates detection...
Sambolino, Annalisa; Rodriguez, Marta; De la Fuente, Jesus; Arbelo, Manuel; Fernández, Antonio; Kaufmann, Manfred; Cordeiro, Nereida; Dinis, AnaIn this study, an innovative method was developed to detect and quantify phthalates in fresh cetacean blubber. An adaptation of the ammonium formate QuEChERS method was used and adapted as a micro-extraction for small quantities of samples. Significantly, this technique utilized minimal quantities of reagents and salts, with the additional implementation of rigorous Quality Assurance/Quality Control protocols t...