Sustainability has assumed a central role for companies in recent years. The inclusion of sustainability or non-financial reporting (NFR) or, more recently, even integrated reporting (IR) is now a widespread reality. Profit maximisation is no longer perceived as the only contribution expected...

This study aims to analyze the determinants of the effective tax rate (ETR) for a sample of Portuguese firms and aims at understanding if the findings presented by the literature about the relationship between the operational and financial characteristics of firms and the ETR can also be...

Portuguese Abstract: A figura de locação encontra já evidências históricas nos tempos do Império Romano onde se popularizaram os insulae (prédios onde vivia a maioria da população da urbis ), as quais mais não eram do que cedências do direito de uso de imóveis. O recurso a este...