| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 467.4 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Este estudo pretende salientar os aspectos fundamentais associados ao regime fiscal aplicável aos fundos de investimento mobiliário na esfera dos participantes. Da mesma forma, são abordadas diversas questões relevantes sobre a temática dos fundos de investimento mobiliário em Portugal. Numa perspectiva mais crítica, o objectivo deste trabalho, será fazer referência a situações para as quais são identificadas necessidades em clarificar o regime tributário em vigor. A temática sobre a qual incide este trabalho visa aprofundar conceitos e motivar os leitores para uma melhor compreensão sobre uma matéria que tem tanto de interessante como de complexa.
This study aims to highlight the fundamental aspects associated with the investors of mutual funds tax regime. Likewise, several relevant questions are addressed on the subject of mutual funds in Portugal. In a more critical perspective, the objective of this work will be identifying some situations in order to clarify the tax system in study. The theme related to this work aims to deepen the main concepts and also motivate the readers to a better understanding on a subject that is very interesting but also complex.
This study aims to highlight the fundamental aspects associated with the investors of mutual funds tax regime. Likewise, several relevant questions are addressed on the subject of mutual funds in Portugal. In a more critical perspective, the objective of this work will be identifying some situations in order to clarify the tax system in study. The theme related to this work aims to deepen the main concepts and also motivate the readers to a better understanding on a subject that is very interesting but also complex.
Description
Mestrado em Contabilidade
Keywords
Fundos de investimento mobiliário Regime tributário Participantes Mutual funds Tax regime Investors