Checking date: 11/11/2020


Course: 2020/2021

Taxation operations and financial assets
(14235)
Master in Actuarial and Financial Science (Plan: 168 - Estudio: 224)
EPE


Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject: Public State Law Department

Type: Compulsory
ECTS Credits: 3.0 ECTS

Course:
Semester:




Objectives
Knowledge of the basic legal regime for the taxation of operations and financial assets
Description of contents: programme
Taxes as a conditioning element of financial operations; the financial and fiscal profitability; paper of withholdings tax of financial assets; taxation of financing through third-party capital; Regime for capital income tax: transfer of own capital (interests) to third parties and participation in capital own of any type of entity (dividends and assimilated assumptions); taxation of own financing; taxation of certain financial products: SWAPS, derivatives, etc.
Learning activities and methodology
The teaching methodology is based on the following learning instruments: theoretical classes or master classes, practical classes, discussion of working documents (legislative, jurisprudential or doctrinal) and the debates addressed.
Assessment System
  • % end-of-term-examination 40
  • % of continuous assessment (assigments, laboratory, practicals...) 60

The course syllabus may change due academic events or other reasons.