Discover the new techniques and strategies in International Tax planning and apply them in the daily practice of your profession” 

Why Study at TECH?

TECH is the world's largest 100% online business school.

We are an elite business school, with a model of maximum academic demand, a center of high international performance and intensive training in management skills.

Our university is at the forefront of technology and we put all our resources at your disposal to help you achieve business success”  

At TECH Global University

Innovación

We offer you an online learning model that combines the latest educational technology with the most rigorous teaching methods. A unique, internationally recognised method that will provide you with the keys to develop in a constantly evolving world, where every entrepreneur must be committed to innovation. 

Microsoft Europe Success Story", for integrating the innovative, interactive multi-video system into our programs.  

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Our admissions criteria are not economic. You don't need to make a large investment to study with us. However, to become a TECH graduate, we will push your intelligence and problem-solving skills to the limit. Our academic standards are very high...

95% of TECH students successfully complete their studies.

Networking

Professionals from all Spanish-speaking countries attend TECH, so you will be able to create a large network of contacts that will aid you in the future.  

38.000 executives trained each year.

Empowerment

Grow hand in hand with the best, most prestigious and influential companies and professionals. We have developed strategic partnerships and a valuable network of contacts with major economic players both in Europe and America.

+500 collaborative agreements with leading companies.

Talento

Our program is a unique initiative to showcase your talent in the business world. An opportunity that will allow you to voice your concerns and share your business vision. 

Show the world your talents after completing this program.

Contexto multicultural

Share a unique experience with us. You will study in a multicultural context, in a program with a global vision, thanks to which you will learn how to work in different parts of the world by gathering the latest information that best suits your business idea. 

Our students come from more than 35 different countries.

Aprende con los mejores

In the classroom, our teaching staff discuss how they have achieved success in their companies, working in a real, lively, and dynamic context. Teachers who are fully committed to offering you a quality specialization that will allow you to advance in your career and stand out in the business world. 

Teachers representing 20 different nationalities.

At TECH we strive for excellence and, to this end, we boast a series of characteristics that make us unique:

Análisis

We explore your critical side, your ability to question things, your problem-solving skills, as well as your interpersonal skills.

Excelencia académica

We offer you the best online learning methodology. We combine the re-learning method (the most internationally recognized postgraduate learning methodology) with Harvard Business School's case studies. A complex balance of traditional and state-of-the-art methods, within the most demanding academic framework. 

Economía de escala

We are the biggest. TECH has a portfolio of more than 7,000 university postgraduate programs and in the new economy, volume + technology = groundbreaking price. This way, we ensure that studying is not as expensive for you as it would be at another university.  

At TECH you will have access to Harvard Business School case studies” 

The Professional master’s degree in International Taxation, Foreign Trade and Customs is a tailor-made program that is taught in a 100% online format so that you can choose the time and place that best suits your availability, schedule and interests.  

A program that takes place over 12 months and is intended to be a unique and stimulating experience that lays the foundation for your professional success in this field. 

A very complete program, very well structured, that will allow you to carry out a self-guided study to improve your skills in this field” 

Syllabus

The Professional master’s degree in International Taxation, Foreign Trade and Customs of TECH Global University is an intense program that prepares you to face challenges and business decisions both nationally and internationally. Its content is designed to promote the development of skills that enable more rigorous decision making in uncertain environments. 

Throughout 1,500 hours of study, you will analyze a multitude of practical cases through individual work, achieving a deep learning that you will be able to transfer to your daily practice. It is, therefore, a genuine immersion in real scenarios that will help you to deal with complex situations in your daily practice.  

A plan designed for you, focused on your professional improvement and that prepares you to achieve professional excellence. A program that understands both yours and your company's needs through innovative content based on the latest trends, and supported by the best educational methodology and an exceptional faculty, which will provide you with the skills to solve critical situations, creatively and efficiently. 

This project is developed over 12 months and is divided into 10 modules: 

Module 1. Principles of International Taxation and Non-Resident Income Tax (NRIT)
Module 2. European Taxation
Module 3. Double Taxation Avoidance Agreements
Module 4. BEPS Project and Anti-Abuse Measures
Module 5. International Taxation Strategies and Special Regimes in Spain
Module 6. International Taxation Strategies and Comparative Regimes
Module 7. Expatriates and Individual Planning
Module 8. Transfer Pricing
Module 9. Customs
Module 10. Indirect Taxation of Foreign Trade

Where, When and How is it Taught?

TECH offers you the possibility of taking this program completely online. During the 12 months of training, you will be able to access all the contents of this program at any time, allowing you to self-manage your study time.  

Module 1. Basic Principles of International Taxation and NRIT

1.1. Basic Principles of International Taxation

1.1.1. Introduction to International Taxation 
1.1.2. Residency Principle vs. Source
1.1.3. International Double Taxation, Concepts, Types and Solutions

1.2. Description of Methods for Avoidance of Double Taxation

1.2.1. Introduction
1.2.2. Exemption Method 
1.2.3. Imputation Method
1.2.4. Methods to Avoid Double Taxation under Spanish Law 

1.3. Nature, Purpose and Scope of Application of the NRIT Personal Elements of the NRIT

1.3.1. Introduction Nature, Purpose and Scope of Application of the NRIT  
1.3.2. Taxpayers and Responsible for the NRIT 
1.3.3. Residency 
1.3.4. Representatives 

1.4. NRIT General Rules

1.4.1. Subject to Tax Taxable Event
1.4.2. Income Obtained in Spanish Territory - article 13 LIRNR
1.4.3. Exempt Income - Article 14 LIRNR

1.5. Non-Resident Taxation Without Permanent Establishment (PE)

1.5.1. Taxable Income Composition and Specific Rules
1.5.2. Tax Rate Applicable Tax Rates
1.5.3. Tax Accrual and Declaration
1.5.4. Calculation of the Tax Debt
1.5.5. Diversity of PEs. Tax Period and Accrual 

1.6. Real Estate Taxation

1.6.1. Concept of Real Estate in Spanish Law and in the Double Taxation Agreements (DTA) 
1.6.2. Taxation of Capital Gains from the Sale of Real Estate Movable Assets vs. Immovable or Real Estate Assets 
1.6.3. Taxation of Income Obtained from Real Estate
1.6.4. Special Tax on Real Estate Assets of Non-Resident Entities

1.7. Entities under the Attribution Regime for Individuals (ARI)

1.7.1. Introduction to Attribution Regime for Individuals (ARI) 
1.7.2. ARIs Incorporated in Spain, Taxation of Non-Resident Members
1.7.3. ARIs Incorporated Abroad

1.8. Non-Resident European Union vs. RoW (Rest of the World)

1.8.1. Dividends, Interest, Royalties, Capital Gains
1.8.2. Taxable Income Rules Applicable to EU Residents
1.8.3. Applicable Tax Rates

Module 2. European Taxation

2.1. General Aspects of European Tax Law

2.1.1. Introduction 
2.1.2. Taxation in the Treaties of the European Union: Legal Basis for Tax Harmonization
2.1.3. General Concepts of European Law and Taxation 
2.1.4. European Fiscal Policy 

2.2. Parent-Subsidiary Directive

2.2.1. Introduction
2.2.2. Main Characteristics 
2.2.3. Contents
2.2.4. Application Requirements
2.2.5. The Parent-Subsidiary Directive and Tax Avoidance: Abuse of European Law and Anti-Abuse Clauses
2.2.6. Transposition in Spain

2.3. Interest and Royalty Directive

2.3.1. Introduction 
2.3.2. Main Characteristics
2.3.3. Application Requirements
2.3.4. The Interest and Royalties Directive and Tax Avoidance: Abuse of European Law and Anti-Abuse Clauses
2.3.5. Transposition in Spain

2.4. Directive on Corporate Restructuring

2.4.1. Introduction 
2.4.2. Main Characteristics 
2.4.3. Restructuring Cases Covered by the Directive
2.4.4. Fiscal Regimen
2.4.5. Anti-Abuse Provisions

2.5. Anti-Tax Avoidance Directives I (ATAD I)

2.5.1. Introduction
2.5.2. Main Characteristics 
2.5.3. Areas
2.5.4. Anti-Tax Avoidance Clauses in the Directive
2.5.5. Transposition in Spain

2.6. Anti-Tax Avoidance Directives II (ATAD II)

2.6.1. Introduction 
2.6.2. Main Characteristics 
2.6.3. Areas
2.6.4. Anti-Tax Avoidance Clauses in the Directive
2.6.5. Transposition in Spain 

2.7. State Aid and Taxation

2.7.1. Introduction  
2.7.2. General Aspects
2.7.3. Eligibility Requirements
2.7.4. Nature of State Aid

2.8. Administrative Cooperation

2.8.1. Introduction
2.8.2. General Aspects
2.8.3. Directive on Administrative Cooperation

2.9. Intermediaries Directive (DAC 6)

2.9.1. Introduction
2.9.2. General Aspects
2.9.3. Areas
2.9.4. Content and Definitions
2.9.5. Transitional Period
2.9.6. Transposition of the Directive in Spain 

2.10. Role of the Court of Justice of the European Union

2.10.1. Introduction
2.10.2. Preliminary Ruling
2.10.3. Main Pronouncements of the CJEU

Module 3. Double Taxation Avoidance Agreements

3.1. Different Models of Double Taxation Avoidance Agreements and Exchange of Information Agreements

3.1.1. Introduction to Double Taxation Agreements Evolution of DTA Over Time
3.1.2. Different DTA Models OECD vs. UN vs. U.S. 
3.1.3. Information Exchange Agreements 

3.2. General Comments on the OECD Model

3.2.1. General Comments on the OECD Model
3.2.2. Role of the Comments to the OECD Model
3.2.3. Reservations to the Comments to the OECD Model  

3.3. Articles 1 to 4 - OECD Model Tax Convention

3.3.1. Persons and Taxes Covered
3.3.2. General Definitions
3.3.3. Residency

3.4. Article 5: Permanent Establishments - OECD Model Tax Convention

3.4.1. Concept of Permanent Establishment
3.4.2. Fixed Place of Business 
3.4.3. Dependent Agent vs. Independent Agent
3.4.4. Impact of BEPS on Article 5

3.5. Article 7: Business Benefits - OECD Model Tax Convention

3.5.1. Concept of Corporate Profit
3.5.2. Obtaining Business Profits by a Permanent Establishment
3.5.3. Imputation of Income to a Permanent Establishment
3.5.4. Deductibility of Expenses for a Permanent Establishment

3.6. Article 10 and 11 - Dividends and Interest - OECD Model Tax Convention

3.6.1. Concept of Dividend
3.6.2. Taxation of Dividends
3.6.3. Concept of Interest
3.6.4. Taxation of Interes 

3.7. Article 12: Royalties - OECD Model Tax Convention

3.7.1. Concept of Royalties
3.7.2. Treatment of Technical Assistance and other Inherent Services
3.7.3. Taxation of Royalties

3.8. Article 13: Capital Gains - OECD Model Tax Convention

3.8.1. Concept of Capital Gains
3.8.2. Taxation of Capital Gains
3.8.3. Corporate Reorganization Clauses

3.9. Exemption and Imputation Methods in the OECD Model Tax Convention

3.9.1. Exemption Method
3.9.2. Imputation Method
3.9.3. Tax Sparing Clause

3.10. Benefit Limitation and Other Clauses in the OECD Model Tax Convention

3.9.1. Introduction to Limitation of Benefits Clauses
3.9.2. LOB Clause - ML Proposal
3.9.3. Principle Purpose Test
3.9.4. Most Favored Nation Clause

Module 4. BEPS Project and Anti-Abuse Measures

4.1. BEPS Project

4.1.1. Origin and Introduction to the BEPS Project
4.1.2. Action Plan Description 
4.1.3. Implementation by Country and Difficulties
4.1.4. What is next?

4.2. Digital Economy Issues

4.2.1. Concept of Digital Economy
4.2.2. How Does BEPS Impact the Digital Economy?
4.2.3. Implementation by Country and Difficulties
4.2.4. What is next?

4.3. Hybrid Instruments

4.3.1. Concept of Hybrid Instruments 
4.3.2. How Does BEPS Impact the Hybrid Instruments?
4.3.3. Implementation by Country and Difficulties.
4.3.4. What Is Next?

4.4. Hybrids  and Anti-hybrids

4.4.1. Impact of BEPS on Spanish Tax Legislation
4.4.2. Anti-hybrid Measures in Corporate Income Taxes
4.4.3. Difficulties Arising from Anti-Hybrid Measures in Corporate Income Tax

4.5. Interest Deductibility

4.5.1. Tax Issues Associated with Interest Deductibility
4.5.2. How Does BEPS Impact Interest Deduction?
4.5.3. Implementation by Country and Difficulties
4.5.4. What Is Next?

4.6. Deductibility of Interest 

4.6.1. Understanding the Evolution of Interest Deductibility 
4.6.2. Impact of BEPS and ATAD on Spanish Tax Legislation 
4.6.3. Limitation on the Interest Deduction for Corporate Income Tax Purposes

4.7. Other Anti-abuse Measures

4.7.1. General Anti - Avoidance Rule (GAAR) Concept 
4.7.2. Definition and Examples of Specific Anti-Abuse Clauses 
4.7.3. Introduction to Tax Havens
4.7.4. Impact of Operations with Tax Havens

4.8. Multilateral Instrument (MLI)

4.8.1. Introduction to the Multilateral Instrument
4.8.2. Impact of the MLI on Double Taxation Avoidance Treaties
4.8.3. Implementation by Country
4.8.4. What is Next?

4.9. Other OECD Actions in the Area of International Taxation

4.9.1. Transparency and Exchange of Information for Tax Purposes
4.9.2. Mutual Administrative Assistance in Tax Matter
4.9.3. Automatic Exchange of Information

Module 5. International Taxation Strategies and Special Regimes 

5.1. Introduction to International Tax Planning

5.1.1. Introduction
5.1.2. Relevant Aspects of Tax Planning
5.1.3. Tax Planning Instruments

5.2. Inbound Structures

5.2.1. Introduction to Inbound Structures
5.2.2. Relevant Aspects to be Taken into Account in Inbound with 
5.2.3. Practical Example

5.3. Corporate Reorganizations of Multinational Groups

5.3.1. Types of Business Reorganizations 
5.3.2. Relevant Aspects to Consider
5.3.3. Capital Gains and Real Estate Holding Taxation

5.4. Corporate Reorganizations of Multinational Groups

5.4.1. Limitations on the Use of Tax Losses 
5.4.2. Limitations on the Use of Tax credits 
5.4.3. Potential Impact on Change in Beneficial Ownership

5.5. Neutrality in Internal Reorganizations 

5.5.1. Understanding the Types of Reorganization Transactions 
5.5.2. Introduction to the Neutrality Regime 
5.5.3. Main Features of the Neutrality Regime, Advertising
5.5.4. Formalities and Requirements

5.6. Neutrality in Cross-border Reorganizations

5.6.1. Understanding the Types of Reorganization Transactions
5.6.2. Potential Tax Implications 
5.6.3. Introduction to the Neutrality Regime  
5.6.4. Practical Example

5.7. Transparent Entities

5.7.1. Definition of Transparent Entity
5.7.2. Practical Examples of Transparent Entities in Other Jurisdictions
5.7.3. Concept of Entity Under the Income Attribution Regime (ERAR)  
5.7.4. Methodology for Income Integration and Formalities

5.8. Spanish Real Estate Investment Trusts (REITs)

5.8.1. Introduction to Real Estate Investment Trusts
5.8.2. Main Requirements
5.8.3. Main Tax Implications

5.9. Problems Arising from International Tax Strategies

5.9.1. Introduction to Business Model Changes 
5.9.2. Main Objectives of These Changes
5.9.3. Cases in Spanish Jurisprudence 

Module 6. International Taxation Strategies and Comparative Regimes

6.1. Comparative Holding Regimes

6.1.1. Main Aspects to Consider
6.1.2. Main Holding Regimes Worldwide

6.2. ETVE Regime

6.2.1. Understanding and Requirements; Practical Vision
6.2.2. Implications for the Holding Company
6.2.3. Tax Implications for Shareholders
6.2.4. Various Formalities

6.3. Free Trade Zone Regimes

6.3.1. Understanding the Free Trade Zone 
6.3.2. Main Tax Benefits 
6.3.3. Examples of Free Trade Zone Regimes

6.4. Canary Islands Special Zone

6.4.1. Introduction to the Canary Islands Special Zone 
6.4.2. Investment Requirements and Permitted Activities 
6.4.3. Tax Benefits 
6.4.4. Examples and Real Cases

6.5. Patent Box

6.5.1. Definition and Understanding of Patent Box
6.5.2. Evolution of the Patent Box
6.5.3. Comparison of the Main Regimes of Patent Box

6.6. Trust and Fiduciary

6.6.1. Introduction to the concept of Trust
6.6.2. Impact 
6.6.3. Practical Example

6.7. Principles of International Taxation in the United States (I)

6.7.1. Types of Entities from a Federal Fiscal Standpoint: Partnership, Disregarded Entities, etc.
6.7.2. Main Federal Tax Impact by Entity Type
6.7.3. Practical Example With Spain

6.8. Principles of International Taxation in the United States (II)

6.8.1. How the United States Tax System Works UU
6.8.2. Introduction to United States Tax Reform UU
6.8.3. Aspects to Consider When Investing in the United States UU

6.9. Public Reaction to International Taxation Strategies

6.9.1. Influence of the International Press on International Taxation 
6.9.2. Existing Structures Currently in Discussion 

Module 7. Expatriates and Individual Planning

7.1. Principles of Fiscal Residency. Domestic Law and Double Taxation Treaties

7.1.1. Determination of Tax Residency
7.1.2. Residency in Double Taxation Treaties. Double Taxation Treaties Art. 4  
7.1.3. Residency Conflicts
7.1.4. Accreditation of Tax Residency Accreditation of Tax Residency

7.2. Resident Taxation. Main Tax Obligations

7.2.1. General Considerations 
7.2.2. Tax Implications. Definition of Yields
7.2.3. Employer Tax Obligations
7.2.4. Double Taxation Treaties Arts. 14 and 15 

7.3. Non-resident Taxation. Main Tax Obligations

7.3.1. General Considerations 
7.3.2. Tax Implications. Definition of Yields
7.3.3. Employer Tax Obligations

7.4. Main Taxation Regimes  and Others

7.4.1. General Considerations 
7.4.2. Main Special Taxation Regimes: Spain, Europe (Italy, France, The Netherlands), Latin America
7.4.3. Accreditation of Tax Residency Issues

7.5. Practical Aspects of International Mobility

7.5.1. Concept of Expatriates
7.5.2. Typology of Expatriations
7.5.3. Common Practical Problems and Solutions in Expatriate Management 

7.6. Expatriate Compensation Package. Main Supplements and Benefits

7.6.1. Economic Conditions
7.6.2. Supplements and Benefits
7.6.3. Practical Aspects of International Mobility Compensation Management

7.7. International Expatriation Policies. Practical Aspects.

7.7.1. Objective of an Expatriation Policy
7.7.2. Compensation and Benefits
7.7.3. Assignment Process

7.8. Remuneration Policies

7.8.1. Fiscal Equalization
7.8.2. Tax Protection
7.8.3. Laissez-Faire

7.9. General Considerations United States Mexico, Brazil, China, Spain

7.9.1. United States Taxation UU
7.9.2. Taxation in Mexico
7.9.3. Taxation in Brazil
7.9.4. Taxation in China
7.9.5. Taxation 

7.10. Other Related Issues: Labor Immigration and Social Security

7.10.1. Migratory Aspects
7.10.2. Labor Aspects
7.10.3. Social Security Aspects

Module 8. Transfer Pricing

8.1. Introduction to the Arm's Length Principle

8.1.1. Introduction to the OECD Guidelines
8.1.2. Introduction to the European Transfer Pricing Forum 
8.1.3. BEPs Plan and its Transfer Pricing Actions

8.2. Spanish Transfer Pricing Legislation

8.2.1. Engagement Principles
8.2.2. Introduction to Transfer Pricing Methods
8.2.3. Introduction to Intragroup Services

8.3. Introduction to the Valuation of Related-party Transactions 

8.3.1. How to Identify and Group Transactions?
8.3.2. Financial Segmentations When There are Multiple Functions in the Entity
8.3.3. Model 232

8.4. Valuation Methods

8.4.1. Comparable Uncontrolled Price (CUP)-Theoretical-Practical
8.4.2. Incremental Cost and Resale Price-Theoretical-Practical
8.4.3. Profit Split-Theoretical-Practical
8.4.4. Transactional Net Margin Method (TNMM)-Theoretical-Practical

8.5. Special Considerations in Intragroup Services (BEPs Action 10)

8.5.1. Identification of the Services that Generate Benefits. Case Study: Interviews
8.5.2. Determination of the Intragroup Charge
8.5.3. How to Distribute the Position Among the Subsidiaries?

8.6. Introduction to Intragroup Financial Operations

8.6.1. Determination of Interest Rates. Level of Debt
8.6.2. Introduction to Cash Pooling: Mechanism
8.6.3. BEPs-Action 4

8.7. Special Considerations

8.7.1. Definition of an Intangible Asset
8.7.2. Transfer of Intangibles: Alternatives
8.7.3. Legal Ownership vs. Economic Ownership

8.8. Introduction to Advance Pricing Arrangement (APA). Unilateral, Bilateral and Multilateral Procedures

8.8.1. Which are the Most Frequent Operations for Requesting an APA? How and When?
8.8.2. Advantages and Disadvantages
8.8.3. Practical Case

8.9. PT Inspections: Hot Topics

8.9.1. How to Prepare for a Potential Inspection?
8.9.2. Relationship and Interaction with the Group
8.9.3. Friendly Settlement Procedures from Arbitration and Multilateral Instruments

Module 9. Customs

9.1. General Aspects of the Movement of Goods

9.1.1. Introduction
9.1.2. General Provisions and Concepts
9.1.3. Applicable Regulations and Scope of Application

9.2. Elements on Which the Application of Import or Export Duties is Based

9.2.1. Common Customs Tariff and Tariff Classification of Goods
9.2.2. Determination of the Origin of Goods
9.2.3. Preferential and Non-preferential Origin

9.3. Customs Value of Goods

9.3.1. Customs Valuation Methods 
9.3.2. Transaction Value
9.3.3. Elements to be Included and Excluded When Determining the Customs Value by Means of Transaction Value

9.4. Customs Debt

9.4.1. Origin of Customs Debt
9.4.2. Guarantee for a Customs Debt
9.4.3. Collection, Payment, Drawback and Remission of Import or Export Duties

9.5.  Inclusion of Goods in a Customs Statute

9.5.1. Customs Status of Goods
9.5.2. Placing Goods Under a Customs Procedure
9.5.3. Checking and Release of Goods
9.5.4. Disposition of Goods

9.6. Release for Free Circulation and Import Duty Exemption

9.6.1. Inbound Goods
9.6.2. Release for Free Circulation
9.6.3. Import Duty Exemption

9.7. Special Regimes I

9.7.1. General Provisions
9.7.2. Transit
9.7.3. Deposit
9.7.4. Free Zones

9.8. Special Regimes II

9.8.1. Temporary Importation
9.8.2. Final Destination
9.8.3. Improvement

9.9. Exit of Goods from the Customs Territory of the Union

9.9.1. Formalities at Departure of Goods
9.9.2. Export and Outbound Declaration
9.9.3. Single Administrative Document

9.10. Relevant Issues in Customs Practice

9.10.1. Incoterms
9.10.2. Trade Defence Measures
9.10.3. Customs Representation
9.10.4. Authorized Economic Operator

Module 10. Indirect Taxation on Foreign Trade

10.1. General Aspects

10.1.1. Foreign Trade Taxes
10.1.2. The Purpose of Different Levies
10.1.3. Tax Adjustments on the Border
10.1.4. Single Market

10.2. Introduction

10.2.1. Overview
10.2.2. Single Market and Harmonization in the European Union
10.2.3. Territory of IGIC (Canary General Indirect Tax) and IPSI (Tax on Production, Services and Imports) Tax Application

10.3. Intra-Community Deliveries and Transactions

10.3.1. Place of Performance 
10.3.2. Passive Entity 
10.3.3. Applicable Exemptions

10.4. Intra-Community Acquisition and Transactions

10.4.1. Place of Performance, Accrual, Taxable Income and Passive Entity
10.4.2. Applicable Exemptions
10.4.3. Intra-Community Transportation of Goods

10.5. Individual Regimes

10.5.1. Non-subjection to Taxation of Intra-Community Acquisition of Goods by Certain Persons
10.5.2. New Means of Transportation 
10.5.3. Remote Sales 

10.6. Exportation and Transactions

10.6.1. Export Exemption
10.6.2. Exemptions for Transactions Treated as Exports
10.6.3. Exemptions in Exempt Areas and Suspension Regimes

10.7. Imports and Similar Transactions I

10.7.1. Taxable Event
10.7.2. Accrual
10.7.3. Taxable Income

10.8. Imports and Similar Transactions II

10.8.1. Passive Entity
10.8.2. Income Tax Authorities
10.8.3. Exemptions

10.9. Common Features of Excise Duties I

10.9.1. General Aspects and Harmonization in the European Union
10.9.2. Excise Duties  and Their Scope of Application 
10.9.3. Taxable Transaction and Non-Liability Cases

10.10. Elements Common to Excise Taxes II

10.10.1. Taxable Income, Passive Subject,Exemptions and Refunds
10.10.2. Suspension Regime and Tax Impact
10.10.3. Formal Obligations

A unique, key, and decisive educational experience to boost your professional development and make the definitive leap”