A Tributação das Sociedades Insolventes: Evidência Empírica em Portugal

This article discusses the issue of taxation of insolvent companies in Portugal, particularly regarding the Portuguese tax on revenue of legal entities (IRC). For this purpose, first, some considerations on the legal framework of insolvent companies are woven and, second, their tax regime is analyze...

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Bibliographic Details
Main Author: Dinis, Ana (author)
Other Authors: Lopes, Cidália (author), Silva, Alexandre (author), Marcelino, Pedro (author)
Format: article
Language:por
Published: 2022
Subjects:
Insolvency
taxation
Portuguese tax on revenue of legal entities
Online Access:http://hdl.handle.net/11110/2443
Country:Portugal
Oai:oai:ciencipca.ipca.pt:11110/2443

Internet

http://hdl.handle.net/11110/2443

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