Competencies and objectives
- Course context for academic year 2021-22
- Course content (verified by ANECA in official undergraduate and Master’s degrees)
- Learning outcomes (Training objectives)
- Specific objectives stated by the academic staff for academic year 2021-22
Course context for academic year 2021-22
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)
Transversal Competences
- CT1 : Capacidades informáticas e informacionales
- CT2 : Ser capaz de comunicarse correctamente tanto de forma oral como escrita
- CT3 : Capacidad de análisis y síntesis
- CT4 : Capacidad de organización y planificación
General Competences
- CG2 : Valorar con espíritu crítico la realidad internacional y sus problemas específicos
- CG4 : Obtener y gestionar la información relativa al ámbito de las relaciones internacionales
- CG6 : Saber expresarse oralmente de forma correcta sobre temas internacionales
Specific Competences
- CE13 : Conocer el papel que las empresas multinacionales desempeñan en las organizaciones internacionales y en las relaciones internacionales en general.
- CE15 : Evaluar las posibles soluciones a los conflictos transnacionales e internacionales
- CE3 : Diferenciar las distintas competencias y funciones del Estado, las organizaciones internacionales y los actores no estatales en el sistema internacional.
Learning outcomes (Training objectives)
No data
Specific objectives stated by the academic staff for academic year 2021-22
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.
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