Introduction.I. Tax Law. Historical background. Theory of taxation. Taxes and other contributions. Administrative taxation procedure. Classification of taxes. Definition of Taxes. Tax law and other fields of law. Constitutional Law. Administrative Law. Commercial law. Private Law. Criminal Law. International Law.II. Tax Jurisdiction. Sources of tax law. General principles of law. International and interregional tax law agreements. Customary law. Jurisprudence. Doctrine. Interpretation of tax laws. Integration of tax laws. Application of tax laws in time and space. Double taxation. Tax avoidance and tax evasion. International exchange of tax information.III. Legal relation. Nature. Parties. Tax obligation. Tax duties and warranties. Execution procedure.IV. Taxation in Macao. Evolution. Taxation on income. Taxation of property. Taxation of services. Stamp duty. Special Gaming Tax. Other taxes.

CILO-1: Students will be able to state and illustrate legal concepts of tax law, define sources of law and general principles of law, both in domestic and international tax law, namely of the tax agreements applicable in the Macao SAR. CILO-2: Students will be able to state and illustrate specific issues of tax law regarding the interpretation of legal statutes, application of law in time and space, double taxation issues and tax avoidance. CILO-3: Students will be able to state and illustrate the specific tax laws of Macao, namely taxation of income, property, services and other taxes, and be able to compute the types of taxes, periods and procedures and prepare tax returns.