IDENTIFYING DATA 2019_20
Subject (*) COMPARATIVE TAXATION Code 16675203
Study programme
International Markets (2016)
 Cycle 2nd
Descriptors Credits Type Year Period
3 Optional 2Q
Language
Anglès
Department Economics
Coordinator
ALONSO RODRIGO, EVA
 E-mail eva.alonso@urv.cat
Lecturers
ALONSO RODRIGO, EVA
Web
General description and relevant information Comparative Taxation focuses on tax implications of operations in international markets, paying special attention to the international aspects of Spanish tax system and to the international tax planning strategies.

Competences
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

Learning outcomes
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

Contents
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
“Trust” in International Tax Planning
Tax havens
Instruments against Tax evasion and Tax avoidance

Planning
Methodologies  ::  Tests
  Competences (*) Class hours
 Hours outside the classroom
 (**) Total hours
Introductory activities
1 1 2
Lecture
A6
 16 10 26
Problem solving, exercises in the classroom
A6
CT3
 5 10 15
Practical cases/ case studies in the classroom
A6
CT3
 5 14 19
Personal attention
A6
 1 0 1
 
Mixed tests
A6
CT3
 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
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

Personalized attention
Description
Students personalized attention in relationship with comparative taxation, attended by mail and personally in the lecturer's attention timetable.

Assessment
Methodologies Competences Description Weight        
Problem solving, exercises in the classroom
A6
CT3
 Problems solving, classroom and home exercises 20%
Practical cases/ case studies in the classroom
A6
CT3
 Case studies to be studied and solved in the class and at home 40%
Mixed tests
A6
CT3
 Final exam: theoretical and practical questions. 40%
Others  
 
Other comments and second exam session

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.


Sources of information

Basic Albi, Emilio et al., Sistema fiscal español, Ariel, 2013
Serrano, Fernando (dir.), Fiscalidad internacional, Centro de Estudios Financieros, 2015

Complementary Miller, A. & Oats, L. , Principles of international taxation, Bloomsbury, 2016
Schellekens, M. et al., European Tax Handbook 2017, IBFD, 2017



Recommendations
(*)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.