Taxation of Insolvent Companies: Empirical Evidence in 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...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidade de São Paulo
2016-04-01
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| Series: | Revista Contabilidade & Finanças |
| Subjects: | |
| Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772016000100043&lng=en&tlng=en |