Máster Fiscalidad Internacional

Program Overview

The Master in International Taxation equips students with a comprehensive understanding of international tax law, specializing in the taxation of international transactions and income from double taxation. This online program emphasizes the use of artificial intelligence in the field and offers a global perspective, focusing on the European and Latin American tax systems. Graduates are prepared for careers as international tax advisors, consultants, auditors, lawyers, or researchers.

Program Outline

Degree Overview:

The Master in International Taxation is designed for a globalized world, providing a comprehensive and updated education in international tax law. It delves into the pillars of this branch of tax law, incorporating the latest applications of artificial intelligence in the field. The program focuses on the tax and fiscal systems of Spain (European tax system) and Colombia (a prototypical country for Latin American tax systems).

Objectives:

• Gain an international perspective and solid knowledge of taxation and fiscality in European and Latin American systems.
• Develop a business and economic understanding to make strategic decisions.
• Specialize in the taxation of international commercial and financial transactions and the taxation of income from double taxation.

Outline:

Structure:

• The program is divided into two semesters.
• Each semester consists of 6 modules.
• The program includes a total of 60 ECTS credits.
• The program culminates in a Master's Thesis (TFM).

Modules:

Semester 1:

• Module 1: Pillars of International Taxation (6 ECTS):
• Sources of international taxation.
• Principles of international taxation.
• Delimiting tax planning behaviors (option economics).
• Delimiting tax avoidance behaviors (conflict in the application of tax law).
• Delimiting tax fraud behaviors (simulation).
• Module 2: Taxation of Non-Resident Income without a Double Taxation Agreement (6 ECTS):
• Regulatory sources and points of connection.
• Figures guaranteeing tax credit and exemptions.
• Taxation through a permanent establishment.
Quantification elements.
• Supplementary tax on transfers abroad.
• Permanent establishment whose operations do not close a commercial cycle.
Construction activities.
• Special tax on real estate of non-resident entities.
• Taxation without a permanent establishment.
Quantification elements. Option for residents in other Member States of the European Union or the European Economic Area.
• Module 3: Taxation of Non-Resident Income with a Double Taxation Agreement (6 ECTS):
• Permanent establishment.
• Real estate income.
Business profits and independent professional services. Maritime and air navigation. Related transactions. Dividends, interest and royalties. Capital gains. Dependent work. Participation in boards of directors. Artists and athletes. Private pensions. Public remuneration. Students. Other income.
• Principle of non-discrimination.
Methods for eliminating international double taxation.
• Module 4: Indirect Taxation of Foreign Trade and Non-Residents (6 ECTS):
• Value Added Tax.
• Tax on Transfers of Property and Documented Legal Acts.
• Tariff duties.
• Special taxes.
• Import and export of services.
• Electronic commerce in the Income Tax of non-residents.
• Module 5: Taxation of International Transactions (6 ECTS):
• International taxation of commercial transactions.
• Tax on certain digital services.
• Taxation on financial transactions: Tax on financial transactions.
• Valuation of transactions.
Transfer pricing.
• Accounting treatment of international transactions.
• Module 6: Application of Artificial Intelligence to Taxation (6 ECTS):
• Impact of new technologies on taxation.
• New policies and incentives recognized for new technologies.
• Specific cases with data obtained through the application of new technologies to taxation.
• Actions developed by stakeholders to determine the existence or not of tax avoidance situations and their implications.
• Module 7: Environment, Strategy and Competition (6 ECTS):
• Business and economic environment.
• Introduction to strategic analysis.
• Analysis of the macro and micro environment of sectors of activity.
• Strategic management.
• Commercial strategy in the face of competition.
• Advanced internationalization strategies.
• Module 8: National Tax System: Spain, Peru, Colombia, Ecuador and Mexico (6 ECTS):
• Spanish Tax System
• Study of the Spanish tax system.
• Taxes, fees and special contributions.
• State taxes.
• Regional taxes.
• Local taxes.
• Tax procedures and sanctioning regime.
• Colombian Tax System
• Study of the Colombian tax system.
• Taxes, fees and special contributions.
• Tax procedures and sanctioning regime.
• Module 9: Professional Practices (6 ECTS):
• Professional practices in law firms, legal departments of companies, official bodies, public institutions and/or legal firms.
• Module 10: Master's Thesis (6 ECTS):
• Development of a research work/project on tax advice that integrates all the knowledge acquired in the master's degree.
Subsequent presentation before an academic tribunal.

Semester 2:

• Module 1: International Tax Planning (6 ECTS):
• Tax planning strategies.
• International tax planning techniques.
• Tax planning in international mergers and acquisitions.
• Tax planning in international restructuring.
• Tax planning in international investment.
• Module 2: International Tax Litigation (6 ECTS):
• International tax dispute resolution.
• Tax litigation procedures in different jurisdictions.
• Tax treaties and dispute resolution.
• Tax avoidance and tax evasion.
• Tax fraud and money laundering.
• Module 3: International Tax Compliance (6 ECTS):
• International tax compliance requirements.
• Tax reporting obligations.
• Tax audits and investigations.
• Tax penalties and sanctions.
• Tax avoidance and tax evasion.
• Module 4: International Tax Law (6 ECTS):
• International tax law principles.
• Tax treaties and conventions.
• International tax organizations.
• International tax law developments.
• Tax avoidance and tax evasion.
• Module 5: International Tax Ethics (6 ECTS):
• Ethical considerations in international tax planning.
• Tax avoidance and tax evasion.
• Tax fraud and money laundering.
• Corporate social responsibility and tax.
• Tax ethics and professional conduct.
• Tax technology and innovation.
• Artificial intelligence in tax.
• Blockchain and tax.
• Big data and tax.
• Tax technology trends.

Assessment:

• The assessment methods include:
• Continuous assessment.
• Final exams.
• Case studies.
• Group projects.
• Master's Thesis.

Teaching:

• The program is taught online.
• The online classes are live and recorded on the virtual campus.
• Students can access the classes at their preferred time or rewatch them to review concepts.
• The program uses an experiential learning methodology, where students work on real-world cases to consolidate their knowledge and gain practical experience.
• The faculty consists of professionals with extensive experience in companies such as Deloitte, IBM, and Repsol.

Careers:

• The Master in International Taxation prepares students for a variety of careers in the field of international taxation, including:
• International tax consultant.
• International tax auditor.
• International tax lawyer.
• International tax researcher.
• International tax manager.

Other:

• The program is offered by the Universidad Europea de Madrid.
• The program is taught in Spanish.
• The program is 11 months long.
• The program is officially recognized by the Universidad Europea de Madrid.
• The program is offered by the Faculty of Social Sciences and Communication.
• The program is available for download.
• The program is designed to prepare students for the challenges of the future, making them highly sought-after professionals by companies.
• The program is unique because it offers:
• Quality educational programs.
• Direct contact with professors.
• The latest technologies.
• 24/7 technical support.
• Live online classes.
• Personal tutor.
• The program is supported by a prestigious faculty.
• The program is flexible and allows students to balance their studies with their professional and personal lives.
• The program offers a double degree option.
• The program is offered in seven locations in Spain and five locations in Latin America.
• The program is designed to help students develop the skills and knowledge they need to succeed in the field of international taxation.
• The program is a valuable investment in your future.
It is possible that the program has been updated since the context was written.