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Type A
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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. |
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Type B
|
Code |
Competences Transversal | | | CT3 |
Solve complex problems critically, creatively and innovatively in multidisciplinary contexts. |
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Type C
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Code |
Competences Nuclear |
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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.
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Type B
|
Code |
Learning outcomes |
| | CT3 |
Solve complex problems critically, creatively and innovatively in multidisciplinary contexts.
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Type C
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Code |
Learning outcomes |
| Topic |
Sub-topic |
I. Basic concepts
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Spanish Tax System
Personal Income Tax
Corporation Tax
Value Added Tax
Income Tax for Non - residents
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| II. Double Taxation Agreements |
Concept and scope
Tax on earnings
Instruments against Tax evasion and Tax avoidance
EU tax law
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| III. International Tax Planning |
Foreign investment
Companies’ reorganization
Financial instruments and tax planning
“Trust” in International Tax Planning
Tax havens
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| Methodologies :: Tests |
| |
Competences |
(*) Class hours
|
Hours outside the classroom
|
(**) Total hours |
| Introductory activities |
|
1 |
1 |
2 |
| Lecture |
|
16 |
10 |
26 |
| Problem solving, classroom exercises |
|
5 |
10 |
15 |
| Practicums/Case studies |
|
5 |
14 |
19 |
| Personal tuition |
|
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, classroom exercises |
Analysis, discussion and solution for a practical problem or situation in the field of comparative taxation.
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| Practicums/Case studies |
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.
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| Personal tuition |
Personal attention for doubts on comparative taxation
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|
Description |
|
Students personalized attention in relationship with comparative taxation, attended by mail and personally in the lecturer's attention timetable.
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Methodologies |
Competences
|
Description |
Weight |
|
|
|
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| Problem solving, classroom exercises |
|
Problems solving, classroom and home exercises |
25% |
| Practicums/Case studies |
|
Case studies to be studied and solved in the class and at home |
25% |
| Mixed tests |
|
Final exam: theoretical and pràctical qüestions. |
50% |
| Others |
|
|
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| |
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Other comments and second exam session |
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In the second call, students will get 100% of the punctuation in a final exam. However, punctuation achieved by those students who have passed all the proposed activities will be saved for the second call final qualification. For these students, the final exam in the second call will have a 50% value as in the first one. |
| Basic |
Albi, Emilio et al., Sistema fiscal español, Ariel, 2013
Serrano, Fernando (dir.), Fiscalidad internacional, Centro de Estudios Financieros, 2015
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| Complementary |
Miller, A. & Oats, L. , Principles of international taxation, Bloomsbury, 2016
Schellekens, M. et al., European Tax Handbook 2017, IBFD, 2017
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(*)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. |
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