100   ^a20090730d2006    k  y0porb0103    ba
101 0 ^aeng
102   ^aPT
200 1 ^aLife insurance and tax planning for portuguese clients^fJoão Espanha
330   ^a1- Introduction; 2- Legal overview and framework; 2.1- Insurance activity; 2.2- Life insurance contract; 2.3- Summary; 3- Tax overview and framework; 3.1- Personal Income Tax - IRS; 3.1.1 _ Personal life insurance; 3.1.2 - Employer-paid life insurance; 3.2 Corporate Tax; 3.3- Summary regarding Income Tax - 3.4- Stamp tax - IRC; 3.3 - Summary regarding Income Tax; 3.4- Stamp Tax ; 3.5- VAT; 3.6- Other indirect taxation issues; 4- Market overview - Credit related life insurance, investment life insurance, banqueassurance; 5- Possible future trends - tax and business opportunities
461  1^tFiscalidade^cLisboa^bInstituto Superior de Gestão^d2000-^x0874-7326^vN.º 25 (Janeiro-Março 2006)^pp.137-148
606   ^aDireito fiscal
606   ^aDireito dos seguros
606   ^aSeguro de vida
606   ^aImpostos
700  1^aEspanha,^bJoão
920 n
921 a
922 a
923  
924  
925  
931 20090730
932 a
933 2006
937 0
938 ba
966   ^lCEJ^sPP.258^120090730