Fundamentals of expenses’ non-deductibility in the companies' income tax law: Portuguese’s case
This paper aims to understand what kind of fundamentals can justify the tax adjustments imposed by the Portuguese Corporate Income Tax Law. For this purpose, it analyzes the legal dispositions and doctrine, particularly, it examines Portugal data sources: the Corporate Income Tax Law (Código do Impo...
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| Format: | article |
| Language: | eng |
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2020
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| Online Access: | http://hdl.handle.net/11328/3019 |
| Country: | Portugal |
| Oai: | oai:repositorio.uportu.pt:11328/3019 |