Educational guide School of Chemical Engineering |
english |
Technology and Engineering Management (2017) |
Subjects |
BUSINESS TAXATION |
Sources of information |
IDENTIFYING DATA | 2023_24 |
Subject | BUSINESS TAXATION | Code | 20725106 | |||||
Study programme |
|
Cycle | 2nd | |||||
Descriptors | Credits | Type | Year | Period | ||||
3 | Compulsory | First | 1Q |
Competences | Learning outcomes | Contents |
Planning | Methodologies | Personalized attention |
Assessment | Sources of information | Recommendations |
Basic |
OECD, Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, 2021, OECD Andreas Perdelwitz, Alessandro Turina (ed.), Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative, 2021, IBFD Tax Research Series Mulligan, M. & Oats, L., Principles of international taxation, 2019, Bloomsbury |
Complementary |
OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, 2022, OECD Ben Terra, J.K., A Guide to the European VAT Directives, 2021, IBFD: Amsterdam Schellekens, M., European Tax Handbook, 2020, IBFD: Amsterdam United Nations, Taxation and Technology Transfer: Key Issues, 2005, United Nations |