| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1003.5 KB | Adobe PDF |
Abstract(s)
No texto que abaixo vertemos podem encontrar-se algumas das noções que emanam – ou são próximas – dos conceitos de investigação e desenvolvimento. A exposição de algumas noções básicas neste domínio tem como desígnio a compreensão e correto enquadramento dos preceitos normativos que lhes fazem referência. Com isto, pretende-se clarificar os objetivos das referidas normas e apresentar um possível procedimento a seguir para que as empresas possam tomar opções mais racionais e que se revelem fiscal e financeiramente mais eficientes.
In the text below, one can find the definition of some of the concepts that arise from – or are close to – research and development. With the description of some of the basic notions associated with the latter we aim to shed some light on the applicable legal framework in Portugal. With such an exercise it is our intent to clarify the purposes implied in that framework and also to present a plausible procedure that may lead to a more rational decision-making process, possibly resulting in increased efficiency, fiscally and financially-wise.
In the text below, one can find the definition of some of the concepts that arise from – or are close to – research and development. With the description of some of the basic notions associated with the latter we aim to shed some light on the applicable legal framework in Portugal. With such an exercise it is our intent to clarify the purposes implied in that framework and also to present a plausible procedure that may lead to a more rational decision-making process, possibly resulting in increased efficiency, fiscally and financially-wise.
Description
Keywords
Investigação e desenvolvimento I&D Direito fiscal Contabilidade Finanças empresariais Research and development R&D Tax law Accountancy Corporate finance