Guías Docentes Electrónicas
1. General information
Course:
VAT AND INTERNATIONAL TAXATION
Code:
54352
Type:
ELECTIVE
ECTS credits:
4.5
Degree:
317 - UNDERGRADUATE DEGREE IN BUSINESS MANAGEMENT AND ADMINISTRATION (AB)
Academic year:
2022-23
Center:
5 - FACULTY OF ECONOMICS AND BUSINESS
Group(s):
12 
Year:
4
Duration:
First semester
Main language:
Spanish
Second language:
English
Use of additional languages:
English Friendly:
Y
Web site:
UCLM virtual campus
Bilingual:
N
Lecturer: JESUS CANTERO GALIANO - Group(s): 12 
Building/Office
Department
Phone number
Email
Office hours
Edificio Jurídico empresarial/1.16
ECONOMÍA APLICADA I
8267
jesus.cgaliano@uclm.es

2. Pre-Requisites

It is recommended to have completed the subject “Business Taxation” in the third year of the Degree in Management & Business Administration.

3. Justification in the curriculum, relation to other subjects and to the profession

“VAT and International Taxation” is an elective subject in the 4th year of the Degree in Management & Business Administration. The main objective is twofold: To know how the VAT works and to provide the student with a basic knowledge about international taxation.

The significance of this subject is justified by:

  • The internationalization process of the Spanish economy and the phenomenon of economic globalization.
  • Offer a comprehensive and up-to-date vision of international taxation.
  • Learn about tax measures against avoidance and establish the basis for international tax planning, which allows optimizing business resources.
  • Requires a constant updating of tax legislative knowledge.

 

Therefore, the purpose of the course is:

  • Make the student aware of the tax consequences of business activity in the international arena, with special attention to how to integrate the tax factor into business management decisions.
  • Hence, the main objective of the “VAT and International Taxation” subject is to train students to integrate taxation into their professional activity, considering it as another strategic factor in decision-making in business management.
  • This subject is complementary to the Business Taxation subject of the 3rd year of the Degree in management & business administration. This subject delves into the taxation of consumption in Spain, with special attention to Value Added Tax (VAT) due to its special relevance in business operations. VAT is the basic pillar of indirect taxation in the Spanish tax system and, therefore, deserves a differentiated and intensive treatment.

VAT is a tax that ultimately affects consumption through a compulsory transfer process that goes from companies and businesses to final consumers. This means that companies transfer VAT on their supplies of goods and services, also assuming the main formal and registration obligations. In this process, correct invoicing is an essential element.

This subject integrates perfectly with other subjects such as “Business Financial Planning and Management” and “Financial Markets and Instruments” and complements the “Decentralized Taxation and Financial Operations” subject.

Likewise, VAT is closely linked to basic operations of economic activity such as those of the real estate sector or those of foreign trade, and therefore, requires accounting and financial knowledge.

The second part of the subject deals with the basic foundations of international taxation. Since the late 1980s, there has been an unprecedented opening of the world economy. Deregulation and liberalization of sectors and a corporate-based globalization strategy have influenced this process.

In this context, the interaction of different tax sovereignties that apply different tax criteria and that affect the flows of capital and payments and business activities results in an important need: coordinate tax jurisdictions with the aim of designing a harmonic system of taxes and management rules aimed at correcting the problem of international double taxation.


4. Degree competences achieved in this course
Course competences
Code Description
E01 Develop the ability to manage and run a company or organization, understand their competitive and institutional position, and identify their strengths and weaknesses.
E03 Develop and enhance the ability to establish the planning and organization of any task in a company with the ultimate goal of helping make business decisions.
E05 Develop the ability to analyze any information on the situation and possible development of a company and transform it into a business opportunity.
G01 Possession of the skills needed for continuous, self-led, independent learning, which will allow students to develop the learning abilities needed to undertake further study with a high degree of independence.
G03 Develop oral and written communication skills in order to prepare reports, research projects and business projects and defend them before any commission or group of professionals (specialised or non-specialised) in more than one language, by collecting relevant evidence and interpreting it appropriately so as to reach conclusions.
5. Objectives or Learning Outcomes
Course learning outcomes
Description
To apply the quantitative analysis of the company and its environment.
Assume social and ethical responsibilities in business decision-making.
Search for information in order to analyze it, interpret is meaning, synthesize it and communicate it to others.
Listen, negotiate, convince and defend arguments both in oral and writing ways.
Autonomous work and personal initiative.
Additional outcomes
Description
1) Know the structure and operations of VAT. 2) Carry out VAT returns. 3) Know the tax obligations of a business activity in the field of indirect taxation. 4) Know the consequences of the interaction of different tax sovereignties with the application of different tax criteria that affect capital flows and payments and business activities. 5) Know the essential elements included in the agreements to avoid double taxation.
6. Units / Contents
  • Unit 1: Value Added Tax (VAT)
    • Unit 1.1: Concept and general elements
    • Unit 1.2: Territorial scope
    • Unit 1.3: Taxable event
    • Unit 1.4: Exemptions
    • Unit 1.5: Place of performance of the taxable event
    • Unit 1.6: Tax accrual
    • Unit 1.7: Taxable person
    • Unit 1.8: Taxable base
    • Unit 1.9: Tax rates
    • Unit 1.10: Fee Deductions
    • Unit 1.11: Special Regimes
    • Unit 1.12: Tax management
  • Unit 2: Introduction to International Taxation
    • Unit 2.1: Basic principles of International Taxation
    • Unit 2.2: International double taxation and correction mechanisms
    • Unit 2.3: Taxation on non-residents
7. Activities, Units/Modules and Methodology
Training Activity Methodology Related Competences (only degrees before RD 822/2021) ECTS Hours As Com Description
Class Attendance (theory) [ON-SITE] Lectures E01 E03 E05 0.72 18 N N
Project or Topic Presentations [ON-SITE] Combination of methods G03 0.6 15 Y N
Writing of reports or projects [OFF-SITE] Cooperative / Collaborative Learning G01 1.8 45 Y N
Study and Exam Preparation [OFF-SITE] Self-study G03 1.14 28.5 N N
Final test [ON-SITE] Assessment tests E01 E03 E05 0.24 6 Y Y
Total: 4.5 112.5
Total credits of in-class work: 1.56 Total class time hours: 39
Total credits of out of class work: 2.94 Total hours of out of class work: 73.5

As: Assessable training activity
Com: Training activity of compulsory overcoming (It will be essential to overcome both continuous and non-continuous assessment).

8. Evaluation criteria and Grading System
Evaluation System Continuous assessment Non-continuous evaluation * Description
Final test 50.00% 100.00% The result of the final test is included in this section. The content and format of the final test will be reported in Moodle
Practicum and practical activities reports assessment 50.00% 0.00% Both individually and in groups, the work and practices developed by the student will be scored (in Continuous Ev. mode)
Total: 100.00% 100.00%  
According to art. 4 of the UCLM Student Evaluation Regulations, it must be provided to students who cannot regularly attend face-to-face training activities the passing of the subject, having the right (art. 12.2) to be globally graded, in 2 annual calls per subject , an ordinary and an extraordinary one (evaluating 100% of the competences).

Evaluation criteria for the final exam:
  • Continuous assessment:
    In order to pass the subject, it will be necessary to obtain at least 5 points out of 10 in the final test and to have presented and passed, within the established deadlines, all the works and/or practices that are commissioned during the course.
    The final score is a weighted average.
  • Non-continuous evaluation:
    In order to pass the subject it will be necessary to obtain at least 5 points out of 10 in the final test.

Specifications for the resit/retake exam:
In order to pass the subject it will be necessary to obtain:
In Continuous evaluation mode, at least 5 points out of 10 in the final test and have presented and passed, within the established deadlines, all the works and/or practices that are commissioned during the course.
The final grade will be a weighted average.
Specifications for the second resit / retake exam:
In order to pass the subject it will be necessary to obtain at least 5 points out of 10 in the final test.
9. Assignments, course calendar and important dates
Not related to the syllabus/contents
Hours hours

Unit 1 (de 2): Value Added Tax (VAT)
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 14.4
Project or Topic Presentations [PRESENCIAL][Combination of methods] 12
Writing of reports or projects [AUTÓNOMA][Cooperative / Collaborative Learning] 36
Study and Exam Preparation [AUTÓNOMA][Self-study] 22.8
Final test [PRESENCIAL][Assessment tests] 4.8

Unit 2 (de 2): Introduction to International Taxation
Activities Hours
Class Attendance (theory) [PRESENCIAL][Lectures] 3.6
Project or Topic Presentations [PRESENCIAL][Combination of methods] 3
Writing of reports or projects [AUTÓNOMA][Cooperative / Collaborative Learning] 9
Study and Exam Preparation [AUTÓNOMA][Self-study] 5.7
Final test [PRESENCIAL][Assessment tests] 1.2

Global activity
Activities hours
10. Bibliography and Sources
Author(s) Title Book/Journal Citv Publishing house ISBN Year Description Link Catálogo biblioteca
 
Agencia Estatal de la Administración Tributaria Portal de la AEAT www.agenciatributaria.es  
 
Albi Ibáñez, E. et al. Sistema Fiscal Español I y II Ariel Economía 2012 Utilizar última edición  
Cordón Ezquerro, T. Manual de Fiscalidad Internacional IEF 2008 Utilizar última edición  
DIZY MENÉNDEZ, DOLORES / ROJI CHANDRO, LUIS ALFONSO / RODRÍGUEZ ONDARZA, JOSÉ ANTONIO SISTEMA FISCAL ESPAÑOL. EJERCICIOS PRÁCTICOS CENTRO DE ESTUDIOS RAMÓN ARECES, S.A. EDITORIAL 2016 Utilizar última edición  
Delgado, F.J. y Fernádez, R. (coords.) Impuestos para todos los públicos Madrid Pirámide 2013 Utilizar última edición  
Falcón y Tella, R.; Pulido Guerra, M.E. Fiscalidad Internacional Marcial Pons 2010 Ultizar última edición  
Gil Maciá, L.; López LLopis, E. y Sánchez Sánchez, A. Manual de Sistema Fiscal Español Servicio de publicaciones de la Universidad de Alicante 2015 Utilizar última edición  
Lagos-Rodríguez, M.G. & Álamo Cerrillo, R. Fiscalidad empresarial Introducción y fiscalidad personal. Manual Pirámide 2019 Utilizar última edición  
Longás Lafuente, A. El IVA en esquemas y resúmenes CEF 2012 Utilizar última edición  
Serrano Antón, F. (dir.) Fiscalidad Internacional I y II CEF 2013 utilizar última edición  
VV.AA. Fiscalidad Internacional: convenios de doble imposición Aranzadi 2007 Utilizar última edición  
VV.AA. Fiscalidad Internacional: convenios de doble imposición Thomson Reuters-Civitas 2010 Utilizar última edición  



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