Competencies and objectives

 

Course context for academic year 2023-24

The course "International Taxation" (28232) provides students with skills on international tax issues. In particular, the subject focuses on the basic principles and concepts of cross-border taxation, the law of Double Tax Conventions (DTCs) and EU law.

 

 

 

Course content (verified by ANECA in official undergraduate and Master’s degrees) for academic year 2023-24

Transversal Competences

  • CT1 : Capacitats informàtiques i informacionales
  • CT2 : Ser capaç de comunicar-se correctament tant de forma oral com a escrita
  • CT3 : Capacitat d'anàlisi i síntesi
  • CT4 : Capacidad de organización y planificación

 

General Competences

  • CG2 : Valorar amb esperit crític la realitat internacional i els seus problemes específics
  • CG4 : Obtenir i gestionar la informació relativa a l'àmbit de les relacions internacionals
  • CG6 : Saber expressar-se oralment de forma correcta sobre temes internacionals

 

Specific Competences

  • CE13 : Conèixer el paper que les empreses multinacionals exerceixen en les organitzacions internacionals i en les relacions internacionals en general.
  • CE15 : Avaluar les possibles solucions als conflictes transnacionals i internacionals
  • CE3 : Diferenciar les diferents competències i funcions de l'Estat, les organitzacions internacionals i els actors no estatals en el sistema internacional.

 

 

 

Learning outcomes (Training objectives)

No data

 

 

Specific objectives stated by the academic staff for academic year 2023-24

The aim of subject "International Taxation" (28232) is to provide students with:

- The legal knowledge on the international tax system, including how to apply and interpret tax treaties

- The overview of the different principles and concepts applicable in the international tax arena, such as the foundations of the international tax system and the interaction of the different domestic tax systems.

 

 

General

Code: 28232
Lecturer responsible:
Gil García, Elizabeth
Credits ECTS: 6,00
Theoretical credits: 1,80
Practical credits: 0,60
Distance-base hours: 3,60

Departments involved

  • Dept: ECONOMIC AND FINANCIAL DISCIPLINES
    Area: FINANCIAL AND TAX LAW
    Theoretical credits: 1,8
    Practical credits: 0,6
    This Dept. is responsible for the course.
    This Dept. is responsible for the final mark record.

Study programmes where this course is taught