Type A
|
Code |
Competences Specific | | A6 |
Evaluate the impact of the international institutional framework, especially the one of the European Union, and the derived policies and which affect the area in which the company or public institution carries out its activity. |
Type B
|
Code |
Competences Transversal | | CT3 |
Solve complex problems critically, creatively and innovatively in multidisciplinary contexts. |
Type C
|
Code |
Competences Nuclear |
Type A
|
Code |
Learning outcomes |
| A6 |
Know how to locate and interpret the normative sources, principles and institutions of the Spanish, European and international tax order.
|
Type B
|
Code |
Learning outcomes |
| CT3 |
Solve complex problems critically, creatively and innovatively in multidisciplinary contexts.
|
Type C
|
Code |
Learning outcomes |
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: hybrid mismatches
Tax havens
BEPS and other instruments against Tax evasion and Tax avoidance
|
Methodologies :: Tests |
|
Competences |
(*) Class hours
|
Hours outside the classroom
|
(**) Total hours |
Introductory activities |
|
1 |
1 |
2 |
Lecture |
|
16 |
10 |
26 |
Problem solving, exercises in the classroom |
|
5 |
10 |
15 |
Practical cases/ case studies in the classroom |
|
5 |
14 |
19 |
Personal attention |
|
1 |
0 |
1 |
|
Mixed tests |
|
2 |
10 |
12 |
|
(*) On e-learning, hours of virtual attendance of the teacher. (**) The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
Methodologies
|
Description |
Introductory activities |
Subject and materials presentation |
Lecture |
Master sessions |
Problem solving, exercises in the classroom |
Analysis, discussion and solution for a practical problem or situation in the field of comparative taxation.
|
Practical cases/ case studies in the classroom |
Case studies: Students must look for the options and select and justify the best one in a proposed case study in the area of comparative taxation.
|
Personal attention |
Personal attention for doubts on comparative taxation
|
Description |
Students personalized attention in relationship with comparative taxation, attended by mail and personally in the lecturer's attention timetable.
|
Methodologies |
Competences
|
Description |
Weight |
|
|
|
|
Problem solving, exercises in the classroom |
|
Problems solving, classroom and home exercises |
20% |
Practical cases/ case studies in the classroom |
|
Case studies |
40% |
Mixed tests |
|
Final exam: theoretical and practical questions. |
40% |
Others |
|
|
|
|
Other comments and second exam session |
In the second call, students will get 100% of the score in a final exam. However, punctuation achieved by those students who have passed all the proposed activities will be considered for second call final qualification. For these students, the final exam in the second call will have a 50% weight. |
Basic |
International Tax Research And Analysis Foundation Itraf, Insights into Evolving Issues on Taxation - Existing and Continuing Challenges, Wolters Kluwer, 2019
Serrano, Fernando (dir.), Fiscalidad internacional, Centro de Estudios Financieros, 2019
Alan M. Rugman and Lorraine Eden, Multinationals and Transfer Pricing, Routledge Library Edition, 2018
|
|
Complementary |
Miller, A. & Oats, L., Principles of international taxation, Bloomsbury, 2019
Schellekens, M. et al., European Tax Handbook, IBFD, 2019
|
|
(*)The teaching guide is the document in which the URV publishes the information about all its courses. It is a public document and cannot be modified. Only in exceptional cases can it be revised by the competent agent or duly revised so that it is in line with current legislation. |
|