Students will be able to interpret and apply the national tax legislation applicable to non-resident natural persons and non-resident entities.
Students will be able to characterise income and determine taxation rights and the measures to correct international double taxation established in the International Conventions that Spain has signed.
Students will be able to master the sources of the European Union Law (primary and secondary).
Students will be able to skilfully interpret the doctrine from the European Court of Justice and the European Court of Human Rights in terms of taxation.
Students will be able to professionally combine the national and international legislation and its doctrine and jurisprudence in terms of the taxation of non-residents and residents with investments or businesses abroad.
Students will be able to solve complex tax situations arising from economic operations in the European Union and other third countries carried out by resident and non-resident persons and entities.
Students will be able to master the most complex issues of the international tax planning for Spanish foreign investment.