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 |
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 |
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. |
Methodologies :: Tests |
|
Competences |
(*) Class hours
|
Hours outside the classroom
|
(**) Total hours |
Introductory activities |
|
1 |
0 |
1 |
Lecture |
|
11 |
15 |
26 |
Problem solving, classroom exercises |
|
10 |
15 |
25 |
Case study |
|
5 |
15 |
20 |
Personal tuition |
|
1 |
0 |
1 |
|
Mixed tests |
|
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
|
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. |
Description |
Time that each teacher has to speak to pupils and resolve their doubts. |
Methodologies |
Competences
|
Description |
Weight |
|
|
|
|
Problem solving, classroom exercises |
|
|
25 |
Case study |
|
|
35 |
Mixed tests |
|
|
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. |
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
|
|
(*)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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