Educational guide 2018_19 School of Chemical Engineering

Contents

Topic	Sub-topic
1. The International Tax System and the Spanish Tax System	1.1. Tax revenues and Public Budget 1.2. International Taxation: an overview of Treaties and Tax Planning 1.3. The Spanish Tax System 1.4. Identifying and locating national and international tax regulations
2. The Corporation Income Tax	2.1. The Corporation Income Tax configuration: Technological companies as Corporation Income Tax taxpayers 2.2. Corporation Income Tax calculation and accessory obligations of Technological companies: some practical questions 2.3. Innovation and technology: specific treatment in Corporation Income Tax regulations 2.4. The Corporate Income Tax from an international perspective.
3. Value Added Tax	3.1. Value Added Tax: harmonized tax in the EU 3.2. Value Added Tax configuration: taxable transactions, taxable subjects, charging and deduction 3.3. Value Added Tax calculation and accessory obligations for companies 3.4. Value Added Tax and international operations 3.5. Calculation of Value Added Tax on the supply of goods and services by the technological and industrial production companies: some practical questions
4. Fiscal administration processes	4.1. The relationships between companies and fiscal administrations 4.2. Fiscal administration processes basic rules.