Key Benefits:
Obtained the verification of the curriculum by the Council of Universities, prior to the positive report of the National Agency for the Evaluation of Quality and Accreditation, as well as the authorization of the Autonomous Community of La Rioja, and agreed on the official character of the title by Agreement of the Council of Ministers of 26 September 2014 (published in the "BOE" of 18 October, by Resolution of the General Secretariat of Universities of 2 October 2014),
This Rectorate, in accordance with the provisions of Article 35 of the Organic Law 6/2001, of 21 December, of Universities, in the wording given by the Organic Law 4/2007, has resolved to publish the plan of studies leading to obtaining the degree of Master's degree in International Taxation from the International University of La Rioja.
The curriculum referred to in this resolution shall be structured as set out in the attached Annex.
Logroño, March 4, 2015. -Rector, José María Vázquez García-Penuela.
ANNEX
Plan of studies leading to the degree of Master University in International Taxation by the International University of La Rioja
Knowledge branch to which the title is attached: Social and Legal Sciences
1. Distribution of the curriculum in ECTS credits, by type of subject.
| Credits | |
|---|---|
|
|
42 |
|
Optives | 12 |
| External Practices |
0 |
|
End Job | 6 |
|
Total | 60 |
2. General explanation of the planning of the curriculum.
|
| Subjects | Credits | Character | |
|---|---|---|---|---|
| Matter 1: International Taxation Foundations (12 ETCS). | Introduction to Tax Law International. Double Taxation. | 6 | OB | |
|
Planning. Tax Fraud and Evasion. | 6 | OB | ||
|
2: Planning Strategies Fiscal (18 ETCS). | Fiscal Strategies for Localization and International Organization of the Company. Business Assets. | 6 | OB | |
|
Business Income Gravamen. | 6 | OB | ||
| Indirect Taxes on International Trade. |
| OB | ||
| Zant_table_izq"> Matter 3: Personal and Heritage Fiscal Planning Strategies (12 ETCS). | International Tax Planning on Personal and Family Heritage. |
|
| OB |
OB |
OB | OB | OB |
| OB |
| Table_table_izq"> Materia 4: Guiding Principles of Tax Systems (30 ETCS offered, the pupil chooses 12). | International Taxation in Spain. |
| OP | |
| International Taxation in Colombia. | 6 |
OP | ||
|
Taxation in the European Union. | 6 | OP | ||
|
Taxation of Emerging Countries. | 6 | OP | ||
|
Practices. | 6 |
OP | ||
|
5: Work End of Master (6 ETCS). | Master's End Job. | 6 | TFM |
