ECTS credits ECTS credits: 4.5
ECTS Hours Rules/Memories Student's work ECTS: 74.2 Hours of tutorials: 2.25 Expository Class: 18 Interactive Classroom: 18 Total: 112.45
Use languages Spanish, Galician
Type: Ordinary Degree Subject RD 1393/2007 - 822/2021
Departments: Applied Economics
Areas: Applied Economics
Center Faculty of Economics and Business Studies
Call: Second Semester
Teaching: With teaching
Enrolment: Enrollable
- Identify, gather and interpret relevant data on issues related to the business, incorporating in making judgments and proposals relevant considerations to their social, scientific or ethical
- Ability to communicate information, ideas, problems and proposed solutions to issues such as a public enterprise skilled and unskilled.
- The national and international economic situation, productive sectors, public sector, financial institutions and their evolution
- Systems management and support functions of the same: planning, analysis, design and implementation of information systems
- To issue advisory reports on specific situations of firms and markets
- Derive two data relevant information unrecognisable for non-professionals.
1.- Principles and criteria of international taxation.
2.- Double Taxation. Mechanisms to eliminate it. Agreements to avoid Double Taxation.
3.- Income Tax for Non-Residents.
4.- Collective Investment Institutions.
5.- Special Regimes in Corporation Tax: International Tax Transparency and Foreign Securities Holding Entities.Mergers, divisions, contributions of assets, exchange of securities and change of tax domicile.
- ALBI IBÁÑEZ, E. et al., Sistema fiscal español, Barcelona, Ariel Economía, última edición.
- DOMÍNGUEZ BARRERO, F. (2015): Introducción a la planificación fiscal. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- DOMÍNGUEZ BARRERO, F. (2015): Planificación fiscal en la empresa. Zaragoza. Prensas de la Universidad, Universidad de Zaragoza.
- Domínguez Martínez (dir.) (2013): La tributación de las operaciones financieras. Marco tributario, planificación fiscal y caos prácticas. Valencia. CISS, Wolters Kluwer.
- Memento práctico Edersa, Francis Lefèvre, Madrid, última edición.
- PÉREZ ROYO, F., Derecho financiero y tributario (parte general), Tomson Civitas, última edición.
- Ruiz-Huerta, J. y Villoria, M. (2010). Gobernanza democratica y fiscalidad. Madrid. Tecnos.
Throughout the course will provide supplementary literature.
Tax Codes:
It is imperative that the student has a text containing the current regulation of the taxes that will be studied during the course.
BASIC
CB1 That students have demonstrated knowledge and understanding in a field of study that is based on general secondary education, and is usually at a level which, while supported by advanced textbooks, includes some aspects involving knowledge Coming from the vanguard of their field of study.
CB2 That students know how to apply their knowledge to their work or vocation in a professional way and possess the skills that are usually demonstrated through the elaboration and defense of arguments and problem solving within their area of study.
CB3 That students have the ability to gather and interpret relevant data (usually within their area of study) to make judgments that include a reflection on relevant social, scientific or ethical.
CB4 Students can transmit information, ideas, problems and solutions to both specialized and non-specialized students.
CB5 Students develop the learning skills necessary to undertake further studies with a high degree of autonomy.
GENERAL
CG3 Identify, gather and interpret data on field-related issues, adding relevant judgments about their social, scientific or ethical dimension in making judgments.
CG4 Know how to communicate information, ideas, problems and solutions proposed to business problems to a qualified and non-qualified public, using both verbal and written language, means and techniques to represent relationships and presentation of data used in the discipline .
TRANSVERSES
CT1 Analysis and synthesis.
CT4 Information management.
CT6 Troubleshooting.
CT10 Teamwork
CT9 The autonomy in learning.
CT13 Ethical sense.
SPECIFIC
A3 National and international economic reality, productive sectors, the public sector, financial institutions and their evolution.
B7 Systems of support and orientation of the same functions: planning, analysis, design and implementation of information systems.
D4 Develop advisory reports on specific situations of companies and markets.
D8 Derive information, relevant data not recognizable by non-professionals
For the development of the program of the subject the teachers combines the teaching method of the exhibition class, which aims at the complete, systematic and orderly presentation of the content of the topics and headings described above; along with interactive classes, which require the participation and active work of students. After the theoretical exposure, different exercises are proposed, some of which require computer support, with the intention of combining the use of the software with theoretical learning, without getting lost in automations. Students must manage the application of the virtual classroom and Teams, through which material will be shared, tests will be carried out, etc. It is essential that all enrolled people activate their RAI user and have computer access through the USC (http://www.rai.usc.es/).
Taking into account the teaching methodology described in the previous section, the evaluation combines the student's interactive and expository activity. A part of this depends on the results that the students achieve when carrying out the continuous evaluation tests, the works, the discussions and interventions that take place, as well as the final exam.
The relative weight of the continuous assessment tests will be 40%, while the final test will weigh 60% of the final grade. In any case, to obtain the pass, students must complete both a relevant percentage of the continuous assessment and the final exam.
Students who are exempt from attending official or repeat classes, who so request within the period established in the teaching guide, will take a final exam on the contents of the subject. This exam will be 100% of the final grade. In any case, 5 days before the official test is to be carried out, they must send an email to the teaching staff in charge of the subject, indicating their data and the situation of exemption or repetition.
THE WORK IN CLASSROOM _______________________________________ Hours
Blackboard classes in large group _______________________________________ 20
Blackboard classes in small group _____________________________________ 10
Classes in computer / laboratory in a small group ________________________ 5
Small group tutoring without computer / laboratory _______________________ 5
Tutoring in small groups or individualized _______________________ 5
Total operating hours for class attendance _________________________________ 45
STUDENT PERSONNEL WORK ______________________________________ Hours
Study group or individual self _________________________________ 50
Writing exercises, conclusions or other work _______________________ 7.5
Programming / testing or other work in computer / laboratory __ 5
Further reading, library or similar activities ________________ -
Attendance at lectures, exhibitions or other activities recommended ______ 5
Total hours of personal work _______________________________ 67.5
For this matter, it is essential to the management of the tax legislation. Students must learn to manage the tax laws studied in this field and understand its provisions.
Santiago Lago Peñas
Coordinador/a- Department
- Applied Economics
- Area
- Applied Economics
- santiago.lago.penas [at] usc.es
- Category
- Professor: University Professor
| Tuesday | |||
|---|---|---|---|
| 19:00-20:00 | Grupo /CLE_01 | Galician | Classroom 30 |
| Wednesday | |||
| 19:00-20:00 | Grupo /CLE_01 | Galician | Classroom 30 |
| Thursday | |||
| 19:00-20:00 | Grupo /CLE_01 | Galician | Classroom 30 |
| 05.20.2025 12:00-15:00 | Grupo /CLIS_01 | Classroom 24 |
| 05.20.2025 12:00-15:00 | Grupo /CLE_01 | Classroom 24 |
| 05.20.2025 12:00-15:00 | Grupo /CLIS_02 | Classroom 24 |
| 07.11.2025 16:00-19:00 | Grupo /CLIS_02 | Classroom 08 |
| 07.11.2025 16:00-19:00 | Grupo /CLE_01 | Classroom 08 |
| 07.11.2025 16:00-19:00 | Grupo /CLIS_01 | Classroom 08 |