IDENTIFYING DATA 2023_24
Subject (*) PLANNING COMPANY TAXATION Code 15214255
Study programme
Bachelor's Degree in Law (2009)
 Cycle 1st
Descriptors Credits Type Year Period
4 Optional 1Q
Language
Català
Department Private, Procedural and Financial Law
Coordinator
VILLCA POZO, MILENKA
URQUIZU CAVALLÉ, ÁNGEL
 E-mail angel.urquizu@urv.cat
Lecturers
URQUIZU CAVALLÉ, ÁNGEL
Web
General description and relevant information <div><p class="MsoNormal">This subject deals with the possible tax planning, at an international level, of natural or legal persons who obtain income, or have assets, abroad, in the business field, and the different situations that involve the application of the Agreements to avoid international double taxation.</p></div><div><br /></div><div><br /></div>

Competences
Type A Code Competences Specific
 CE1 The use of legal principles and fundamental values as working instruments for interpreting the legal code
 CE3 Legal advice, mediation, negotiation and dispute resolution
 CE4 Identification of legal issues from a complex set of non-legally structured facts
Type B Code Competences Transversal
Type C Code Competences Nuclear

Learning outcomes
Type A Code Learning outcomes
 CE1 General
 CE3 Can respond to a problem by applying regulations, jurisprudence and the authorized doctrine
 CE4 Can identify the legal institutions involved in a series of legal facts or problems
Type B Code Learning outcomes
Type C Code Learning outcomes

Contents
Topic Sub-topic
1. Introduction. 1. Double international legal taxation.
2. Conventions to avoid international double taxation.
3. The OECD Model Convention.
3. The DTC signed by Spain.
2. Scope of application of DTCs. 1. Persons included.
2. Taxes included.
3. General definitions.
4. Resident.
5. Permanent establishment.
3. Taxation of income. 1. Income from immovable property
2. Business profits
3. Associated enterprises
4. Dividends.
5. Interests.
6. Royalties.
7. Capital gains.
8. Income from employment.
9. Directors' fees.
10. Artists and sportsmen.
11. Pensions.
12. Government service.
13. Students.
14. Other income.
4. Taxation of capital. Capital.
5. Methods for elimination of double taxation. 1. Exemption method.
2. Credit method.
6. Special and final Provisions. 1. Non-discrimination.
2. Mutual agreement procedure.
3. Exchange of information.
4. Assistance in the collection of taxes.
5. Members of diplomatic missions and consular offices.
6. Right to the benefits of the Agreement.
7. Territorial extension.

Planning
Methodologies  ::  Tests
  Competences (*) Class hours
 Hours outside the classroom
 (**) Total hours
Introductory activities
3 0 3
Lecture
CE3
CE4
 18 30 48
Assignments
CE1
CE4
 10 30 40
Personal attention
2 0 2
 
Extended-answer tests
CE4
 2 5 7
 
(*) 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
Methodologies
  Description
Introductory activities Initial class to explain how the subject works and basic and essential concepts.
Lecture Specific sessions on relevant aspects of international tax planning.
Assignments Realization of an individual work. An aspect or issue that poses difficulties in practical application will be analyzed from one of the topics or points discussed in the subject, providing its conclusions.
Personal attention Individual tutorials will be held to resolve doubts and queries.

Personalized attention
Description

Tutorials will be held to guide students in their doubts about the subject and the work.


Assessment
Methodologies Competences Description Weight        
Assignments
CE1
CE4
 Es realitzarà un treball escrit, on es tindrà en compte la capacitat de l'estudiant per a tractar fonts legals i analitzar-los a fons a fi de construir judicis crítics. A més, es realitzarà una exposició oral del treball realitzat. 40%
Extended-answer tests
CE4
 Es realitzarà una prova on es resoldran dos qüestions teòriques relacionades amb la planificació tributària de l'empresa 60%
Others  
 
Other comments and second exam session

Regarding the second call, students will have to take a single development test, where two theoretical questions related to the company's tax planning will be solved.

During activities and assessment tests in the classroom, students may not bring any type of communication, transmission or data storage device that is not expressly authorized for the test. Demonstrably fraudulent completion of any assessment activity of any subject, both in physical and virtual and electronic support, will result in the student receiving a failing grade for this assessment activity.

Sources of information

Basic

Arespacochaga, J.: Planificación fiscal internacional, ed. Marcial Pons, Madrid, 1996.

Calderón Carrero, José Manuel (coordinador), Convenios Fiscales Internacionales, CISS, Valencia, 2005.

Carmona Fernández, Néstor (coordinador), Convenios fiscales internacionales y Fiscalidad de la Unión Europea, Wolters Kluwer, CISS, Madrid, 2014.

Collado Yurrita, Miguel Ángel (director), Estudios sobre Fiscalidad internacional y comunitaria, Universidad de Castilla-La Mancha, Centro Internacional de Estudios Fiscales, Colex, Madrid 2005.

Falcón y Tella, Ramón; PULIDO GUERRA, Elvira, Derecho fiscal internacional, Ed. Marcial Pons, Madrid, 2013.

García Novoa, César, 4ª Revolución Industrial: la fiscalidad de la sociedad digital y tecnológica en España y Latinoamérica; Ed. Aranzadi, 2019.

González Poveda, victoriano y González-Poveda González, Lourdes, Tratados y Convenios Internaciones en materia tributaria, ed. CISS, Bilbao, 1997.

Malherbe, Jacques, Tax Amnesties, Wolters Kluwer Law International, Netherlands, 2011.

Medina Cepero, Juan Ramón, Los Convenios para evitar la doble imposición, ed. Trivium, Madrid, 2001.

MODELO DE CONVENIO TRIBUTARIO SOBRE LA RENTA Y SOBRE EL PATRIMONIO, Versión Abreviada (21 de noviembre de 2017), Instituto de Estudios Fiscales, OCDE, Madrid 2019.

Ribes Ribes, Aurora, Convenios para evitar la doble imposición internacional: interpretación, procedimiento amistoso y arbitraje, ed. Edersa, Madrid, 2003.

Rivas Nieto, M. Estela y Urquizu Cavallé, Ángel, Convenio para evitar la doble imposición internacional entre España y México, ed. Marcial Pons, Madrid, 2004.

Ruiz García, José Ramón, y Calderón Carrero, José Manuel (coordinadores): Comentarios a los Convenios para evitar la doble imposición y prevenir la evasión fiscal concluidos por España, Fundación Pedro Barrié de la Maza-Instituto de Estudios Económicos de Galicia, La Coruña, 2004.

Serrano Antón, Fernando (coordinador), Fiscalidad internacional, ed. Centro de Estudios Financieros, Madrid, 2019.

Urquizu Cavallé, Ángel: La inversión empresarial en la República de Panamá: Sistema Tributario, plataformas jurídicas y convenios para evitar la doble imposición internacional, Ed. Bosch, Barcelona, 2013.

Urquizu Cavallé, Ángel: Aspectos tributarios de las relaciones comerciales entre China y España, Thomson Reuters Aranzadi, Pamplona, 2021.
Complementary

Recommendations

Subjects that are recommended to be taken simultaneously
THE TAX SYSTEM/15214115

Subjects that it is recommended to have taken before
FINANCIAL LAW/15214114
(*)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.