The inheritance and gift taxation - considerations about its nature
[Excerpt] In this article, and following political movements and a growing public discussion evidenced on this subject, we address the inheritance and gift taxation in order to ascertain its place in the context of the Portuguese tax system. Aiming this goal, we will consider the Portuguese experien...
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| Formato: | article |
| Idioma: | por |
| Publicado em: |
2017
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| Assuntos: | |
| Texto completo: | http://hdl.handle.net/1822/54938 |
| País: | Portugal |
| Oai: | oai:repositorium.sdum.uminho.pt:1822/54938 |