| Educational guide Faculty of Business and Economics |
english |
| International Markets (2016) |
 Subjects |
| COMPARATIVE TAXATION |
| Contents |
| IDENTIFYING DATA | 2021_22 |
| Subject | COMPARATIVE TAXATION | Code | 16675203 | |||||
| Study programme |
|
Cycle | 2nd | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 3 | Optional | 2Q |
||||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Topic | Sub-topic |
| I. Basic concepts |
Tax System: general structure Personal Income Tax Corporation Tax Value Added Tax Income Tax for Non - residents EU Tax Law |
| II. Double Taxation Agreements | Concept and scope Tax on earnings |
| III. International Tax Planning | Foreign investment Companies’ reorganization Financial instruments and tax planning: hybrid mismatches Tax havens BEPS and other instruments against Tax evasion and Tax avoidance |
