| Educational guide School of Chemical Engineering |
english |
| Technology and Engineering Management (2017) |
 Subjects |
| BUSINESS TAXATION |
| Sources of information |
| IDENTIFYING DATA | 2022_23 |
| Subject | BUSINESS TAXATION | Code | 20725106 | |||||
| Study programme |
|
Cycle | 2nd | |||||
| Descriptors | Credits | Type | Year | Period | ||||
| 3 | Compulsory | First | 1Q |
|||||
| Competences | Learning outcomes | Contents |
| Planning | Methodologies | Personalized attention |
| Assessment | Sources of information | Recommendations |
| Basic |
Mulligan, M. & Oats, L., Principles of international taxation, 2019, Bloomsbury
Pasquale, D., Taxing the digital economy, 2019, IBFD
OECD, Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS, 2021, OECD |
| Complementary |
Ben Terra, J.K., A Guide to the European VAT Directives, 2021, IBFD: Amsterdam
Schellekens, M., European Tax Handbook, 2020, IBFD: Amsterdam
United Nations, Taxation and Technology Transfer: Key Issues, 2005, United Nations |
|
|
