351.713. SAN
Monografia
6642
SANTOS, Leonardo Marques dos
Donations and tax : the corporate conundrum / Leonardo Marques dos Santos.- 1.ª ed.- Amsterdam : IBDF, copy, 2022.- 524 p. ; 24 cm. - (IBFD doctoral series; 63)
Thesis to the Universidade Católica Portuguesa in fulfilment of the requirements for the degree of Doctor of Law. Degree awarded on 17 June 2021.
ISBN 978-90-8722-751-7 (Broch.) : Oferta
DIREITO FISCAL, TRIBUTAÇÃO, DOAÇÃO, CONTRIBUIÇÕES, IMPOSTOS
Acknowledgements. Preface. Foreword. Note to readers. List of abbreviations. Part I: Introduction. Chapter 1. The conumdrum. Chapter 2. Scope and objectives. Part II: Donations, Governments and Corporations. Chapter 3. Charitable donations and public policy. Chapter 4. Donations and corporations. Part III: Legal Constraints on the Design and Drafting of Rafting of Philanthropic Regimes. Chapter 5. The impact of constitutional and international law. Part IV: Tax Policy and Design: in serch of a balanced framework. Chapter 6. How governments should draft their philanthropic regimes. Chapter 7. In search of a philanthropic tax regime for Portugal: a thought experiment. Final conclusions. Annex. List of case law of the Court of Justice of the European Union. List of advocate general's opinions. Select bibliography. Other references.