Educational guide Faculty of Business and Economics |
english |
International Markets (2016) |
Subjects |
COMPARATIVE TAXATION |
Contents |
IDENTIFYING DATA | 2020_21 |
Subject | COMPARATIVE TAXATION | Code | 16675203 | |||||
Study programme |
|
Cycle | 2nd | |||||
Descriptors | Credits | Type | Year | Period | ||||
3 | Optional | 2Q |
Competences | Learning outcomes | Contents |
Planning | Methodologies | Personalized attention |
Assessment | Sources of information | Recommendations |
Topic | Sub-topic |
I. Basic concepts |
Tax System: general structure Personal Income Tax Corporation Tax Value Added Tax Income Tax for Non - residents EU Tax Law |
II. Double Taxation Agreements | Concept and scope Tax on earnings |
III. International Tax Planning | Foreign investment Companies’ reorganization Financial instruments and tax planning Tax havens BEPS and other instruments against Tax evasion and Tax avoidance |