2023_24
Educational guide 
Faculty of Legal Sciences
A A A 
english 
Bachelor's Degree in Law (2009)
 Subjects
  PLANNING COMPANY TAXATION
   Contents
Topic Sub-topic
1. Introduction. 1. Double international legal taxation.
2. Conventions to avoid international double taxation.
3. The OECD Model Convention.
3. The DTC signed by Spain.
2. Scope of application of DTCs. 1. Persons included.
2. Taxes included.
3. General definitions.
4. Resident.
5. Permanent establishment.
3. Taxation of income. 1. Income from immovable property
2. Business profits
3. Associated enterprises
4. Dividends.
5. Interests.
6. Royalties.
7. Capital gains.
8. Income from employment.
9. Directors' fees.
10. Artists and sportsmen.
11. Pensions.
12. Government service.
13. Students.
14. Other income.
4. Taxation of capital. Capital.
5. Methods for elimination of double taxation. 1. Exemption method.
2. Credit method.
6. Special and final Provisions. 1. Non-discrimination.
2. Mutual agreement procedure.
3. Exchange of information.
4. Assistance in the collection of taxes.
5. Members of diplomatic missions and consular offices.
6. Right to the benefits of the Agreement.
7. Territorial extension.