The grading system of the course is based of the assessment of the theoretical contents and practical activities, and it can be carried out through a system of continuous assessment or by examination on site. In the system of continuous assessment it will take into account the student¿s work and participation throughout the semester of teaching, so that: a) 70% of the mark will correspond to the assessment of practical activities, of which 20% of the mark will come from the student's active participation in the development of teaching, and 50% of the production of work and practical case studies. b) The remaining 30% will correspond to the assessment of theoretical contents, by implementing questionnaires, reports, etc. made in the classroom teaching, thereby assessing the students¿degree and acquisition process of the necessary knowledge and different skills and competencies that are required. The grading of the course by on site examination will assess the practical contents acquired by the student depending on the subject explained in class (quantified by 70%) and the theoretical contents of the subject discussed in class (being valued at 30% of the final mark). The subject of this on site examination is: a) Tax planning in the company: basic concepts (didactic unit 1). b) Tax planning in the development of business activity (didactic unit 2). c) Tax planning in the ownership and transfer of business assets (didactic unit 3). d) The internationalization of the Spanish company and tax planning (Didactic unit 4). This on site examination will be theoretical-practical and will include 1 practical question and 2 practical case studies. Regarding the assesses criteria, the maximum mark will be 3 points the theoretical question and 3.5 points each of any practical case studies, taken into account the subject explained in class.