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 |
Be able to learn autonomously in order to maintain and improve the personal competencies relating to continuous improvement acquired during the course. |
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 |
1.1. Tax revenues and Public Budget
1.2. International Taxation: an overview of Treaties and Tax Planning
1.3. Tax System Structure
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 EU
3.2. Value Added Tax configuration: taxable transactions, taxable subjects, 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 |
Practical cases/ case studies |
|
5 |
15 |
20 |
Presentations / oral communications |
|
3 |
5 |
8 |
Problem solving, exercises |
|
7 |
10 |
17 |
Personal attention |
|
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. |
Practical cases/ case studies |
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. |
Presentations / oral communications |
Oral presentations by the students on particular issues. |
Problem solving, exercises |
|
Personal attention |
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.
This academic course, the consultation will be online.
|
Methodologies |
Competences
|
Description |
Weight |
|
|
|
|
Practical cases/ case studies |
|
Students study a particular situation and must respond to it. No solutions are provided, only data so that the group can reflect, analyse and discuss possible solutions. |
60 |
Presentations / oral communications |
|
Oral presentations by the students on particular issues (previous written presentation) |
10 |
Mixed tests |
|
Exams: theory and practice |
30 |
Others |
|
|
|
|
Other comments and second exam session |
Subject's minimum attendance requirement is 80% of teaching and learning sessions for continuous assessment in first call. Throughout the assessment activities all the cell phones, tablets, and other electronic gadgets must be switched off and placed out of sight, unless they are expressly authorized by the lecturer. 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 considered for the second call final qualification. ASSESSMENT ONLINE TEACHING 2020-21 COURSE This academic year the evaluation in the first call will combine: - online tests - final tests that will be carried out face-to-face at the end of the semester. |
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, 2020, 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, 2020, 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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