Ana Cristina dos Santos Arromba Dinis
owner
Corporate taxation in Portugal: A study on the perception of the impact of autonomous taxation(2020)
Ana Cristina dos Santos Arromba Dinis
Supervision
Publications
The Autonomous Taxation of Corporate Expenses in Portugal Empirical evidence of the Portuguese chartered accountants' perceptions of corporate taxation. Accounting, Economics and Law: A Convivium, 13, 501 – 538.(2023)
Tax Simplification: A Comparison between the Portuguese and the Spanish Regimes. Bulletin for International Taxation, 77, 54 – 63.(2023)
Country Note: Assessing the Corporate Use of Tax Relief Measures in Portugal in the Wake of the Pandemic: A Survey. Intertax, 50, 257-264.(2022)
Portuguese Chartered Accountants' Perceptions of SME Tax Compliance: The Role of Taxing Expenses. Intertax, 49, 292-300.(2021)
A special feature of corporate income taxation in Portugal: the autonomous taxation of expenses. International Journal of Law and Management, 59, 489-503.(2017)