Educational guide Faculty of Business and Economics |
english |
International Markets (2016) |
Subjects |
COMPARATIVE TAXATION |
Sources of information |
IDENTIFYING DATA | 2023_24 |
Subject | COMPARATIVE TAXATION | Code | 16675203 | |||||
Study programme |
|
Cycle | 2nd | |||||
Descriptors | Credits | Type | Year | Period | ||||
3 | Optional | First | 2Q |
Competences | Learning outcomes | Contents |
Planning | Methodologies | Personalized attention |
Assessment | Sources of information | Recommendations |
Basic |
International Tax Research And Analysis Foundation Itraf, Insights into Evolving Issues on Taxation - Existing and Continuing Challenges, Wolters Kluwer, 2019 Serrano, Fernando (dir.), Fiscalidad internacional, Centro de Estudios Financieros, 2019 OECD, Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, OECD, 2022 |
Complementary |
OECD, OECD/G20 Inclusive Framework on BEPS: Progress Report September 2021-September 2022, 2022, OECD OECD, International VAT/GST Guidelines, 2017, OECD |