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. the taxation of savings insurance instruments both in their scope of Complementary Social Security and individual benefits.
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 50
% of continuous assessment (assigments, laboratory, practicals...) 50
