IDENTIFYING DATA 2017_18
Subject (*) BUSINESS TAXATION Code 20725106
Study programme
Technology and Engineering Management (2017)
 Cycle 2nd
Descriptors Credits Type Year Period
3 Compulsory First 1Q
Language
Anglès
Department Economics
Coordinator
ALONSO RODRIGO, EVA
 E-mail eva.alonso@urv.cat
Lecturers
ALONSO RODRIGO, EVA
Web
General description and relevant information Business Taxation focuses on the main fiscal obligations for industrial and technologic companies in relationship to national and international tax system. We pay special attention to Corporation Tax and Value Added Tax as far as they are the most important taxes affecting these companies.

Competences
Type A Code Competences Specific
 A1.3 Analyse the financial situation of technology companies, including the national and international tax environment, whilst taking into account their multidisciplinary and changing nature in a context of technological innovation.
 A1.4 Apply advanced methods of theoretical and empirical analysis to company decision-taking.
Type B Code Competences Transversal
 B1.2 Adapt to changes. Modify behaviour and working method in response to changing conditions.
 B4.1 Develop the skills needed for autonomous learning in order to maintain and improve those competencies acquired during the course that enable continued development.
Type C Code Competences Nuclear

Learning outcomes
Type A Code Learning outcomes
 A1.3 Understand the taxation system: understand the various taxes and the forms of relationship between technology companies and national and international tax authorities.
 A1.4 Calculate taxes (VAT, company tax, etc.) at national and international levels in a technological and industrial company.
Type B Code Learning outcomes
 B1.2 Adapt company tax obligations to changes in the legislation.
 B4.1 Use own initiative to find legislative information on the taxation system, including complex and international taxation systems.
Type C Code Learning outcomes

Contents
Topic Sub-topic
1. The International Tax System and the Spanish Tax System 1.1. Tax revenues and Public Budget
1.2. International Taxation: an overview of Treaties and Tax Planning
1.3. The Spanish Tax System
1.4. Identifying and locating national and international tax regulations
2. The Corporation Income Tax 2.1. The Corporation Income Tax configuration: Technological companies as Corporation Income Tax taxpayers
2.2. Corporation Income Tax calculation and accessory obligations of Technological companies: some practical questions
2.3. Innovation and technology: specific treatment in Corporation Income Tax regulations
2.4. The Corporate Income Tax from an international perspective.
3. Value Added Tax 3.1. Value Added Tax: harmonized tax in the UE
3.2. Value Added Tax configuration: taxable transactions, taxable persons, charging and deduction
3.3. Value Added Tax calculation and accessory obligations for companies
3.4. Value Added Tax and international operations
3.5. Calculation of Value Added Tax on the supply of goods and services by the technological and industrial production companies: some practical questions
4. Fiscal administration processes 4.1. The relationships between companies and fiscal administrations
4.2. Fiscal administration processes basic rules.

Planning
Methodologies  ::  Tests
  Competences (*) Class hours
 Hours outside the classroom
 (**) Total hours
Introductory activities
A1.3
 1 0 1
Lecture
A1.4
B4.1
 11 15 26
Problem solving, classroom exercises
A1.3
A1.4
 10 15 25
Case study
A1.3
A1.4
 5 15 20
Personal tuition
1 0 1
 
Mixed tests
A1.4
B1.2
 2 0 2
 
(*) 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 Activities designed to make contact with students, collect information from them and introduce the subject.
Lecture Description of the contents of the subject.
Problem solving, classroom exercises Formulation, analysis, resolution and debate of a problem or exercise related to the topic of the subject.
Case study A situation (real or simulated) in which the student must provide a solution, resolve a series of specific questions or provide an overall assessment of the problem.
Personal tuition Time that each teacher has to speak to pupils and resolve their doubts.

Personalized attention
Description
Time that each teacher has to speak to pupils and resolve their doubts.

Assessment
Methodologies Competences Description Weight        
Problem solving, classroom exercises
A1.3
A1.4
 25
Case study
A1.3
A1.4
 35
Mixed tests
A1.4
B1.2
 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 doing evaluation activities will be saved for the second call final qualification.


Sources of information

Basic Miller, A. & Oats, L. , Principles of international taxation, 2014, . Haywards Heath: Bloomsbury
Lamensch, M. , European Value Added Tax in the Digital Era, 2015, IBFD: Amsterdam
Complementary Ben Terra, J.K., A Guide to the European VAT Directives 2016, 2016, IBFD: Amsterdam
European Commission, Taxation and customs union ; Eurostat, Taxation trends in the European Union : focus on the crisis : the main impacts on EU tax systems , 2011, Louxemburg: Publications Office of the European Un
Hernández de Cos, P., y López Rodríguez, D., Tax structure and revenue-raising capacity in Spain: a comparative analysis with the EU, 2014, Banco de España
Schellekens, M., European Tax Handbook , 2017, IBFD: Amsterdam
United Nations, Taxation and Technology Transfer: Key Issues, 2005, United Nations

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.