esade

Global Taxation (2235.YR.014474.1)

General information

Type:

 OPT

Curs:

 1,2,3,4

Period:

 S semester

ECTS Credits:

 2 ECTS

Teaching Staff:

Group Teacher Department Language
Year 1 Montse Molina Alegre Derecho ENG

Group Teacher Department Language
Year 2 Montse Molina Alegre Derecho ENG

Group Teacher Department Language
Year 3 Montse Molina Alegre Derecho ENG

Group Teacher Department Language
Year 4 Montse Molina Alegre Derecho ENG

COURSE CONTRIBUTION TO PROGRAM

The purpose of this subject is to be aware that any business or personal transaction has tax implications and these tax implications can be national or international. Hence, the students will be introduced to general tax terminology and tax tools, and during the course they will understand the main features of Personal Income Tax and Corporate Income Tax with special reference to International tax implications.

Course Learning Objectives

At the end of the course, the student should be able to:
- Understand and identify the tax implications derived from transactions.
- Understand the concept of Double Taxation and methods to avoid it.
- Understand the application of Double Tax Treaties.
- Understand taxation from a global perspective.

Competences

2. Ser capaz de aplicar sus conocimientos a su trabajo o vocación de una forma profesional y posean las competencias que suelen demostrarse por medio de la elaboración y defensa de argumentos y la resolución de problmeas dentro de su área de estudio
4. Ser capaz de transmitir información, ideas, problemas y soluciones a un público tanto especializado como no especializado
12. Ser capaz de adaptarse y ser flexible, para conseguir los objetivos planteados en un entorno cambiante
9. Ser capaz de defender sus argumentos e influir en el equipo para incidir en el resultado final de la propuesta de solución a un problema o reto planteado
6. Ser capaz de desarrollar las tareas necesarias para conseguir los objetivos establecidos, buscar la excelencia en la realización de las mismas con el máximo rigor y profesionalidad

Methodology

The course will be structured in three main parts:

- Introduction to taxation.
- Model Tax Convention and International Double Taxation.
- Introduction to Corporate and Personal Income Tax.

Methodology: lectures and practical cases.

Assessment criteria

The rating of the course will be made on a continuous basis on the following grounds:
- attendance to the lectures AND participation in class.
- Preparation of the cases.
- Presentation of cases (when required).

Timetable and sections

Group Teacher Department
Year 1 Montse Molina Alegre Derecho

Timetable Year 1

From 2024/1/8 to 2024/1/24:
Monday and Wednesday from 16:15 to 18:30.

Group Teacher Department
Year 2 Montse Molina Alegre Derecho

Timetable Year 2

From 2024/1/8 to 2024/1/24:
Monday and Wednesday from 16:15 to 18:30.

Group Teacher Department
Year 3 Montse Molina Alegre Derecho

Timetable Year 3

From 2024/1/8 to 2024/1/24:
Monday and Wednesday from 16:15 to 18:30.

Group Teacher Department
Year 4 Montse Molina Alegre Derecho

Timetable Year 4

From 2024/1/8 to 2024/1/24:
Monday and Wednesday from 16:15 to 18:30.