Corporate Income Taxation

Given the high level of change in business activity, the legislator has made constant changes to the tax system, with a focus on the taxation of business income. In this module, in addition to a brief introduction to taxation in Portugal and a presentation of the IRC, the most recent changes to the taxation of business income will be presented, particularly with regard to the tax impacts in the context of the acquisition of a company, the deductibility of financing costs, recent developments in autonomous taxation and the tax deductibility of impairment losses and provisions.
 

Program:

1. General Introduction to Taxation;
2. Corporate Income Tax: General Framework;
3. Corporate Income Tax from an Investment and Divestment Perspective;
4. Limitation on the Deductibility of Financing Costs;
5. Autonomous Taxation;
6. Provisions and Impairment Losses.
    

Date: February 6th

Trainer:

Tiago Almeida Veloso

With a degree in Economics from the Faculty of Economics of the University of Coimbra, Tiago Almeida Veloso also completed an advanced postgraduate course in Tax Law at the Faculty of Law of the University of Lisbon. Chartered Accountant.

He began his professional career at Deloitte in Portugal, in the Tax Consultancy department. He was directly involved in the creation and development of the tax consultancy department at Nexia Portugal, where he was Senior Tax Consultant. In 2009, he joined Baker Tilly, where he is currently a Tax Partner.

Between 2021 and 2024, he was named “Indirect Tax Leader” by the International Tax Review. He is a member of the CT 196 - Electronic Invoicing in Public Procurement Technical Committee; the Tax Compliance Committee (Da Vinci Group) and the Private Clients Committee of Baker Tilly International.