Checking date: 10/05/2020

Course: 2020/2021

International Corporate Taxation
Study: Master in Accounting (358)

Coordinating teacher: BAEZ MORENO, ANDRES

Department assigned to the subject:

Type: Electives
ECTS Credits: 3.0 ECTS


Students are expected to have completed
It is strongly recommended for the students to have completed "Sistema Tributario español" "Régimen Fiscal de la Empresa" or a course with s similar content.
Competences and skills that will be acquired and learning results.
Basic competences CB7 That students know how to apply the knowledge acquired and their ability to solve problems in new or unfamiliar environments within broader (or multidisciplinary) contexts related to their area of study CB8 That students are able to integrate knowledge and face the complexity of formulating judgments based on information that, being incomplete or limited, includes reflections on social and ethical responsibilities linked to the application of their knowledge and judgments CB9 That the students know to communicate their conclusions and the knowledge and last reasons that sustain them to specialized and non-specialized public in a clear and unambiguous way General competences CG1 Acquire the ability to locate, extract, and analyze information from multiple sources, and to form a reasoned opinion that can be defended in written or oral form to different audiences. CG3 Acquire the ability to submit written reports orally to both the members of your team and your clients. CG5 Ability to solve problems, from the analysis of data and structured or unstructured information, which may involve the management of databases, or information systems and business management. General CG6 Acquire the ability to work in organized and structured work teams where each member is responsible for a part of which must subsequently inform the rest of the team. CG7 Ability to diagnose potentially complex real problems by integrating and applying knowledge of different subjects. General CG8 Acquire the ability to direct the search and learning of any new situation autonomously. CG9 Ability to work in changing areas and to anticipate new situations. Specific competences CE5 Capacity to apply tax legislation and identify the implications that differences between such legislation and accounting legislation generate on the financial statements (for example, recognition of deferred tax assets and liabilities). CE10 Ability to understand the concept of risk and its different types to be able to manage it, and relate it to the different corporate structures (financial and non-financial). CE15 Capacity to implement measures that guarantee the independence of the auditor through the development of values and ethical commitment.
Description of contents: programme
SUBJECT: International Corporate Taxation 1. The rationale of corporate taxation. Introduction to cross-border problems. 2. Tax Base: book-tax conformity and deviations from accounting rules and principles. 3. Depreciations, impairments and allowances. Provisions and Contingent Liabilities. 4. Transfer pricing. 5. Relief for double taxation. 6. Anti-avoidance rules in Corporate Income Taxation. 7. Special Regimes: Consolidation, Mergers.
Learning activities and methodology
AF3 Theoretical practical classes AF5 Tutorials AF6 Group work AF7 Individual student work AF8 Partial and final exams Code activity Nº Total hours Nº HoursPresencial % Student's presence AF3 21 21 100% AF5 24 6 25% AF6 27 0 0% AF7 25 0 0% AF8 3 3 100% TOTAL SUBJECT 90 30 33%
Assessment System
  • % end-of-term-examination 70
  • % of continuous assessment (assigments, laboratory, practicals...) 30

The course syllabus and the academic weekly planning may change due academic events or other reasons.