UMH - CORPORATE TAX REGIME

CORPORATE TAX REGIME

Course

Code: 4323

Degree: Dual Bachelor's in Law and Business Administration and Management

Faculty of Social and Legal Sciences of Elche

Year: Year 3 of Dual Bachelor's in Law and Business Administration and Management

Semester: Fall

Type: Required

Language: Spanish

ECTS credits: 6

Lecture: 3

Laboratory: 3

Hours: 150

Directed: 60

Shared: 30

Autonomous: 60

Department: Economics and Financial Studies

Area: FINANCIAL AND TAX LAW

Course instructors are responsible for the course content descriptions in English.

Description

Taxation of companies and individual entrepreneurs: direct and indirect taxation. Special regimes.

Faculty

Name	Coordinator	Lecture	Laboratory
VICENTE-ARCHE COLOMA, PAULA	■	■	■
FUERTES SELLER, ISIDRO		■	■
MARTINEZ QUILES, IRENE		■	■
FUERTES SELLER, CELIA		■	■

Professional interest

Corporate Tax Regime is a course that will provide the student with the competences needed to guarantee full access, as a graduate, to the labour market, since knowledge of the various taxes levied on corporate activity is becoming ever more relevant both in the private and the Tax administration fields.

Competencies and learning outcomes

General competencies

Ability to use the tools and instruments needed to properly observe the systems under study.
Proper knowledge about government, businesses, institutions, public organisms and organizations in general, regulations, and procedures necessary for working and performing other activities.
Capacity for planning, organizing, directing, and controlling systems and processes within a framework that guarantees respect for values, rights and basic principles of the legal system, business competitiveness, protection and conservation of the environment, and sustainable development.
Skills for the efficient application of tools that lead to resolving problems.
Critical and analytical skills
Capacity to evaluate, optimize, and compare criteria in decision making.
Ability to communicate in formal, graphic, and symbolic styles, as well as with oral and written forms of expression.
Ability to work with multidisciplinary and multicultural teams.
Ability to update knowledge.
Capacity to consolidate, expand, and integrate knowledge.
Disposition of methodologies and efficient self-learning skills for adapting to and updating new skills and scientific advances, as well as to changing needs in order to adopt an aptitude for innovation and creativity in the profession.

Specific competencies

Awareness about the importance of law as a regulatory system of social relations.
Obtain the perception of the unitary nature of the legal system and the necessary interdisciplinary vision of legal problems.
Interpret constitutional principles and values as a working tool in the implementation of Spanish, EU, and international legislation.
Manage legal sources (laws, jurisprudence, doctrinal).
Read and interpret legal texts.
Draft legal documents.
Acquire a critical awareness in the analysis of the legal system.
Use information technology to acquire legal information (databases on legislation, jurisprudence, bibliographies).
Understand and know the function of various governmental agencies and know how to relate properly with them.
Develop and structure regulations.
Understand the legal position of citizens in their relations with government, and in general with public authorities.
Know the main public legal institutions.
Act upon various Spanish, EU, and international jurisdictional orders.
Manage and advise businesses, associations, and other entities from a legal perspective.
Know and understand how an enterprise operates as a system, its main functional areas, and the impact of commercial, labor, and tax regulations on its creation and development.
Interpret accounting information properly and understand the relationship between accounting and the different areas of the legal system.

Objectives (Learning outcomes)

01The student will be able to apply aspects of the material and formal obligations of the various taxes levied on business.
02The student will be able to resolve disputes that can generate the interpretation of tax regulations.
03The student will be able to weigh the tax consequences that are related to business investment decisions.
04The student will be able to take appropriate measures on corporate tax planning decisions.
05The student will be able to have a critical attitude in defense of the interests of companies against any decision of the tax authorities that may be questionable.

Teaching units

Association between objectives and units

Objective/Unit	U1	U2	U3	U4
01
02
03
04
05

Schedule

Week	Directed hours	Shared hours	Autonomous hours	Total hours
1	3	1	4	8
2	4	2	3	9
3	4	3	4	11
4	5	2	2	9
5	4	2	4	10
6	2	2	5	9
7	4	1	4	9
8	5	2	3	10
9	4	2	5	11
10	4	1	4	9
11	4	4	5	13
12	5	2	4	11
13	4	2	5	11
14	4	2	4	10
15	4	2	4	10

Basic bibliography

Complementary bibliography

Software

PDFCreator

Methodology and grading

Methodology

Case studies: Learning through the analysis of actual or simulated cases in order to interpret and resolve them by employing various alternative solution procedures.
Lecture: Pass on knowledge and activate cognitive processes in students, encouraging their participation.
Problem-based learning: Develop active learning strategies through problem solving that promote thinking, experimentation, and decision making in the student.
Solving exercises and problems: Exercise, test, and apply previous knowledge through routine repetition.

Grading

The final mark of the subject will be the result, on the one hand, of the continuous assessment of the student throughout the teaching semester, and, on the other hand, a written examination at the end of that semester.
In such case, in order to pass the subject, the student must obtain, at least, the grade of 5 points in each part.
The mark obtained by the student during the continuous assessment process can amount to 30% of the final mark. This portion will be divided into 2 sections: 10% will be obtained through the active participation of the student in class and their attendance to seminars and the remaining 20% will be the result of the case studies and projects made by the students. The rest of the mark (70%) will be obtained in an exam on site in which the degree of knowledge obtained by the student and the practical applications of this knowledge to solve specific cases will be assessed.
This theoretical-practical exam (only calculators can be used in this exam; other electronic devices and mobiles are forbidden) will include 2 theoretical questions and 3 practical case studies, and each of them will be assessed up to 2 points.
Those students who have not chosen the continuous assessment system will be qualified exclusively on the basis of the final exam of the subject, which will be scored on a maximum of 10 points, as previously indicated.

Faculty: CORPORATE TAX REGIME