Advanced knowledge about international taxation. Specialization in the taxation of non-residents without double tax agreements. Individualized analysis about various transnational kinds of income. Detailed review of taxation with double tax agreements: agreements signed by Spain (income, wealth, offshore inheritance). Incidence of Community tax law. Detailed examination of transactions between related parties and transfer pricing. Foreign and intra-community trade in the VAT. Integrated analysis, case by case: administrative doctrine and national and Community law in particular.
This subject enables students to acquire the knowledge and skills necessary for the practical application of the different areas in which international taxation operates, reaching the necessary specialization in taxation in order to properly perform tax advice.
Competencies and learning outcomes
- Ability to analyze, select, and synthesize information and relevant legal and tax sources for solving problems, forming action strategies, and advising clients.
- Capacity to fully handle all portions relating to the legal and tax field, nationally and internationally.
- Capacity to manage complex and varied data sets and other tax information.
- Ability to identify, interpret, and solve highly complex problems within the tax area.
- Capacity to know how to act in situations that can, at any moment, arise in various complex tax scenarios.
- Ability to argue with sound and reasoned criteria, when resolving tax problems advanced in nature.
- Capability of developing a reasoned critical sense about tax regulations and practices.
- Ability to integrate ethical and socially responsible behavior in professional activities.
- Capacity to work in professional and multidisciplinary teams effectively and efficiently, reproducing actual contexts and contributing and coordinating own knowledge with other branches of knowledge.
- Capability to make individual decisions and actively participate in collective decision-making.
- Ability to apply information and communication technology (ICT) to professional practice.
- Capability of applying acquired tax knowledge and methodologies for resolving unforeseen situations in professional practice, foresee and minimize potential problems, and anticipate solutions in the field of tax advice.
- Ability to integrate and interrelate knowledge and confront the complexity of formulating judgments with incomplete or limited information on taxation.
- Capacity to communicate conclusions from professional advisory activities, as well as final reasons and rationale that support them, to specialized and non-specialized groups in a clear and unambiguous manner.
- Capacity to direct, follow and resolve any tax matter, achieving professional excellence in actions.
- Continuous learning capability that will allow for further study in an autonomous or self-directed manner.
- Demonstrate advanced theoretical and practical knowledge of the Spanish tax system, and the relationships existing between the taxes that comprise it.
- Capacity for solving conflictive situations arising from the multitude of sources within the tax system (community, national, regional, and local) with professional excellence.
- Capability to advise skillfully on tax obligations about compliance with different formal duties deriving from the applications of taxes.
- Capability of confronting and resolving complex situations in different actions, procedures, and phases of tax management, inspection, and collection.
- Ability to identify and resolve very complex tax problems and questions that may originate in a business as a consequence of carrying our economic operations on a community or international level.
- Capability to advise taxpayers in a qualified manner regarding the most advantageous territorial locations for their personal and business assets from a taxation point of view.
- Capacity to provide specialized advice to non-resident physical persons within Spanish territory about fulfilling their tax obligations and duties.
- Capacity to delve deeper into advanced practical aspects about taxing non-resident entities and legal persons who carry out economic activities or perform other types of investment within Spanish territory.
- Ability to provide qualified advice about specific tax treatment applicable to non-business Spanish investments made in foreign countries.
- Capacity to understand and incorporate changing tendencies in professional activities that are applicable in community and international taxation.
- Ability to adapt tax advice decisions to specific action plans that combat community and international tax fraud and evasion.
- Capability to advise the taxpayer in depth about tax consequences deriving from the phenomenon of economic globalization and Spain's integration into the single European Market.
Objectives (Learning outcomes)
- Students will be able to interpret and apply the national tax legislation applicable to non-resident natural persons and non-resident entities.
- Students will be able to characterise income and determine taxation rights and the measures to correct international double taxation established in the International Conventions that Spain has signed.
- Students will be able to master the sources of the European Union Law (primary and secondary).
- Students will be able to skilfully interpret the doctrine from the European Court of Justice and the European Court of Human Rights in terms of taxation.
- Students will be able to professionally combine the national and international legislation and its doctrine and jurisprudence in terms of the taxation of non-residents and residents with investments or businesses abroad.
- Students will be able to solve complex tax situations arising from economic operations in the European Union and other third countries carried out by resident and non-resident persons and entities.
- Students will be able to successfully apply all the tax optimisation strategies for Spanish foreign investments.
- Students will be able to master the most complex issues of the international tax planning for Spanish foreign investment.
- Serrano Antón, Fernando 1967-. "Fiscalidad internacional". Madrid Centro de Estudios Financieros 2015.
- Almudí Cid, José Manuel/ Ferreras Gutiérrez, Jorge Alberto/ Hernández González-Barreda, Pablo Andrés. "El plan de acción sobre erosión de bases imponibles y traslado de beneficios (BEPS) G-20, OCDE y Unión Europea". Cizur Menor (Navarra) Aranzadi-Thomson Reuters 2017.
- Baena, José F./Chico de la Cámara, Pablo/Serrano Acitores, Antonio. "Temas de actualidad en materia de Tributación Internacional = topical issues relating to international taxation". Madrid Ministerio de Hacienda y Función pública : Instituto de Estudios Fiscales 2017.
- Carmona Fernández, Néstor 1954-/Calderón Carrero, José Manuel, coaut. "Convenios fiscales internacionales y fiscalidad de la Unión Europea. 2016". Valencia CISS 2016.
- Hucha Celador, Fernando de la/ López López, Hugo/ Martinez Caballero, Ramon/ Escribano López, Eva/ Ollo López, Iris Meritxell/ Otalora Anaut, Andrea C. "Practicum Fiscal 2018". Pamplona Lex Nova-Thomson Reuters 2018.
- Luchena Mozo, Gracia María. "Procedimientos de resolución de controversias tributarias internacionales entre BEPS y la UE". Cizur Menor, Navarra Thomson Reuters Aranzadi 2017.
- Moreno González, Saturnina. Soler Roch, María Teresa. "Tax rulings intercambio de información y ayudas de Estado en el contexto post-BEPS". Valencia Tirant lo Blanch 2017.
- Vaquer Ferrer, Francisco Antonio. "Las sociedades de personas en el ámbito de los convenios para evitar la doble imposición". Cizur Menor, Navarra Aranzadi 2016.
- Vázquez Taín, Miguel A. "Fiscalidad de no residentes Impuesto sobre la renta de no residentes Estatutos sigulares de tributacion y convenios fiscales internacionales Miguel A. Vázquez Taín.". Valencia Tirant lo Blanch, 2017.
- "Plan de acción BEPS una reflexión obligada.". Madrid Fundación Impuestos y Competitividad 2017.
Methodology and grading
- Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
- Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.
- The evaluation system of the course has a double order of items: A. continuous assessment and B. on site examination of the student, both aspects being weighted at 50% each:
A. 50% for continuous assessment of the student is obtained taking into account the following criteria assessment and weighting percentages and can thus assess the degree and process of acquiring the necessary knowledge students and the different skills and competencies required:
a) 30% of the grade will come from the completion of questionnaires and other case studies (views, simulation activities, etc.) made in the classroom teaching as well as their level of participation and interest shown in the contact sessions imparted.
b) The degree of participation of each student in seminars, workshops, public exhibitions and developed throughout the semester papers will be quantified at most by 20% of the continuous assessment mark.
B. In the one site examination, the student, using the current legal instruments and applying the acquired knowledge to study the subject, will respond to theoretical issues and practical cases that arise pertaining to the program of the respective course.