It is recommended to have completed the subject “Business Taxation” in the third year of the Degree in Management & Business Administration.
“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:
Therefore, the purpose of the course is:
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.
Course competences | |
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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. |
Course learning outcomes | |
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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. |
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).
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% |
Not related to the syllabus/contents | |
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Hours | hours |
Unit 1 (de 2): Value Added Tax (VAT) | |
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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 | |
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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 | |
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Activities | hours |
Author(s) | Title | Book/Journal | Citv | Publishing house | ISBN | Year | Description | Link | Catálogo biblioteca |
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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 |