Fundamentals of International Tax Planning (Seminar)

3 ECTS / Semestral / Inglês

Learning outcomes

This seminar aims to provide the students with a solid knowledge on the fundamentals of International Tax Planning allowing them to identify situations of possible tax optimisation that are both lawful and legitimate. In this journey, the students will also be able to:

  • Identify the differences between the domestic and the cross-border qualification of income and transactions and the opportunities derived from planning operations in an international context;
  • Detect the different mechanisms for administrative cooperation between tax authorities and of the recent initiatives on exchange of information;
  • Understand the recent major reforms in international taxation and their impact on how business and transactions are structured;
  • Recognize the main tax limitations to the contractual freedom and namely those derived from (general and specific) anti-abuse doctrines and provisions.


  1. Introduction to international tax planning;
  2. Fundamental concepts of international tax planning;
  3. Fundamental structures of international tax planning;
  4. Reactions against International Tax Planning;
  5. Concluding remarks.


Professor(a) Auxiliar
João Félix Pinto Nogueira, Doutor em Direito é Professor da Universidade Católica Portuguesa. É ainda Deputy Academic Chairman do International Bureau for…