MODULE V - INTERNATIONAL TRADE AND FOREIGN OPERATIONS

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SUBJECT: INTERNATIONAL TAXATION AND FISCAL ISSUES

Programa del Master in International Business

Universidad Carlos III de Madrid

Faculty

Mª Luisa González-Cuellar, Associate Professor of Tax and Finance Law in Carlos III University of Madrid. Vice-chancellor for Students and university life. PhD. in Law. Carlos III University.

Enrique Ortiz, Associate Professor of Tax and Finance Law in Carlos III University of Madrid. PhD. in Law. Carlos III University.

Lorena Viñas Rueda. Tax expertise Lawyer, Ashurst LLP. Bachelor in Law (Specialty Corporate Law).
 

Goals of learning

The aim of this subject is to get the basic knowledge about the main tax consequences of the international and national business activities. In detail, we get in deeper in the tax applicable law in Spain derivate from obtain income from abroad and the indirect tax applicable to the trans-frontier goods and services, in the Inter-community , and as well the ones from outside the European Union.

Program

1. Fundamentals of the taxation
The taxation system and its projection in international operations.
Limits of the taxation power derivate from the creation of integrated economic areas. Introduction to International Tax Law: standard-setting system and double taxation conventions.

2. Direct tax
The direct taxation and the tax rate for incomes derived from international operations: the system for residents and non-residents.

3. Indirect tax
The indirect tax and the foreign trade: general characteristics; the VAT and the intra-community acquisitions of goods.

4. Linked operations and prices of transferences