Abstract

BRAS, Gonçalo  and  SANTANA, Silvina. The fiscal impact in the internationalization of Portuguese mould companies. Rev. Portuguesa e Brasileira de Gestão [online]. 2013, vol.12, n.2, pp.02-13. ISSN 1645-4464.

The Portuguese mould industry has gained increasing relevance in the foreign markets, particularly in the last twenty years. This work analyzes the impact of taxation in the process of internationalization of companies in the mould sector, based on information gathered through a survey applied to exporters with CAE 25734. Results show that the fiscal factor is somehow irrelevant in the process and that companies with higher equity are better prepared for internationalization, from the fiscal point of view.

Keywords : Internationalization; Fiscal; Mould Industry; Foreign Market Entry; Survey.

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