Global Taxation (2225.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

The main purpose of this course is to be very practical and connect tax ideas with real life cases and decisions. Therefore, the focus will be on the practical cases and situations that will have to be analyzed and solved.

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.

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.

Group	Teacher	Department
Year 1	Montse Molina Alegre	Derecho

Group	Teacher	Department
Year 2	Montse Molina Alegre	Derecho

Group	Teacher	Department
Year 3	Montse Molina Alegre	Derecho

Group	Teacher	Department
Year 4	Montse Molina Alegre	Derecho