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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
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Code |
Competences Transversal |
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Type C
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Code |
Competences Nuclear |
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Type A
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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
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Code |
Learning outcomes |
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Type C
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Code |
Learning outcomes |
| Topic |
Sub-topic |
I. International taxation and tax systems
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1. International taxation: basic concepts
2. Tax System: general structure
3. Corporation Tax
4. Value Added Tax
5. Income Tax for Non - residents
6. EU Tax Law
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| II. Conventions to avoid Double Taxation |
1. Concept, scope and contents
2. OECD model Tax Convention on income and capital to avoid double taxation
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| III. Taxation and operations in the international market |
1. Introduction
2. Transfer pricing
3. International tax planning
4. Non-cooperative jurisdictions
5. BEPS and other instruments to avoid tax planning
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| Methodologies :: Tests |
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Competences |
(*) Class hours
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Hours outside the classroom
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(**) Total hours |
| Introductory activities |
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1 |
1 |
2 |
| Lecture |
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12 |
10 |
22 |
| Problem solving, exercises in the classroom |
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5 |
14 |
19 |
| Practical cases/ case studies in the classroom |
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5 |
14 |
19 |
| Personal attention |
|
1 |
0 |
1 |
| |
| Mixed tests |
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2 |
10 |
12 |
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(*) 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
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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.
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| 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.
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| Personal attention |
Personal attention for doubts on comparative taxation
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Description |
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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
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Description |
Weight |
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| Problem solving, exercises in the classroom |
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Problems solving, classroom and home exercises |
20% |
| Practical cases/ case studies in the classroom |
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Case studies |
40% |
| Mixed tests |
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Final exam: theoretical and practical questions. |
40% |
| Others |
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Other comments and second exam session |
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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
OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 2022
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| Complementary |
OECD, OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022, 2022, OECD
OECD, International VAT/GST Guidelines, 2017, OECD
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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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