The aim of this course (INTERNATIONAL TAXATION) is to serve as a general introduction to the problems of taxing international transactions and the solution given by the network of Double Taxation Conventions (DTC). Upon succesful completion of the course, students will adquire valuable skills in understanding and dealing with the myriad of problems that arise in one of the most complicated areas of Tax law. They will also be in a better position to understand the relationships between different tax systems, as well as better understand the domestic tax system itself.

K3: Master the fundamental concepts and principles of the different sectors of the legal system. K6: To know the legal tools and instruments applicable to the interpretation and integration of the legal system, as well as to the resolution of conflicts, in the field of Public Law. K11: Understand the Spanish legal system in relation to European and international law. K12: Understand the ethical dimension of law and the need to act responsibly in the defence of fundamental rights and social justice. S3: Apply the necessary skills to search for information in the different legal sources (legal, jurisprudential and doctrinal). S4: Apply organizational skills and critical management of legal knowledge. S5: Correctly diagnose legal problems and apply the appropriate tools for their solution. S9: Correctly and effectively use oratory and legal argumentation. C1: Know how to analyse, elaborate and defend individually a problem in the disciplinary field of the Bachelor's Degree by applying the knowledge, skills, tools and strategies acquired or developed in it. C3: Select and interpret legal and conventional regulations, jurisprudence and judicial doctrine applicable to different legal systems. C4: Be able to solve complex legal problems by applying creativity and innovative ideas.

The syllabus focuses on the taxation of individuals and entities in a international setting. Specifically, the content of the Double Taxation Conventions will be deeply analyzed, as well as its relationship with domestic law, alongside anti-abuse clauses impacting international transactions. Also, this subject will constitute the basis of the participation in moots referred to the subject, i.e. the moot organized by the Observatorio Iberoamericano de Tributación Internacional (OITI) and the International Tax Moot Court Competition organized by the KU Leuven University in Belgium.

The teaching method currently employed by all Professors at the Área de Derecho Financiero y Tributario follows an active teaching approach, which entails a constant encouragement of students to examine and apply the current tax legislation and cases. Student accountability is thus actively promoted, and they are expected to make use of all the materials available to them (compulsory reading, cases, practical examples, etc).