Titulación Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores

Save this PDF as:
 WORD  PNG  TXT  JPG

Size: px
Start display at page:

Download "Titulación Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores"

Transcription

1 Guía Docente Introduction to taxation FICHA IDENTIFICATIVA Datos de la asignatura Código Titulación Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores Nombre Carácter Ciclo Introduction to taxation Formación básica Grado Curso 2º Créditos ECTS 6.0 Materia Centro 14 Fiscalidad Centro Universitario EDEM Curso académico Profesorado Nombre Gil Palencia, Pedro Antonio Departamento Fiscalidad Horario de tutorías: (cita previa) Mondays, 8:00 to 9:00 Introduction to taxation Grado en ADE para Emprendedores Page 1

2 RESUMEN Introduction to Taxation is a basic course of 6 credits ECTS. It is scheduled during the second semester of year 2. Along with Corporate Taxation, it comprises the Course of Study Taxation, enclosed in the Module Entorno Económico y Marco Jurídico. The subject contributes severely to the main objective of the Degree in ADE: training professionals to be able to develop roles of responsibility within companies and entities: management, financing, investment, accounting, administration, etc. It also provides essential knowledge to act professionally in the fields of economic consultancy or financial investing. The knowledge of the main basis of taxation is really useful to have a complete outlook of the corporate needs, since tax aspects are considered in every relevant decision of management and investment. In this regard, the subject has great interest for the professional future. Moreover, the concepts of the subject have direct application in the daily practice. From the very first session, students will appreciate that the tax burden is present at every economic act: sales, obtaining of incomes, withholdings, etc. The main objective of this course is to provide students with enough elements to detect when taxes have to be considered to make economic decisions. In order to achieve it, the subject will include the following contents: financing of the Public Administration, the settlement of the Spanish taxation in the European frame, taxes in Spain with a special reference to the Personal Income Tax (IRPF) and the Value Added Tax (IVA), and how to interact with the Tax Administration either on-line or by using in-person resources. CONOCIMIENTOS PREVIOS Relación con otras asignaturas de la misma titulación Restrictions are not defined with other subjects. Otros tipos de requisitos The course will be taught in English. Therefore, a good level of understanding, writing and talking in English will be necessary. Introduction to taxation Grado en ADE para Emprendedores Page 2

3 COMPETENCIAS BÁSICAS: CB2 Application of the knowledge of the students to their work or vocation in a professional way, having competences to defend arguments and solve problems in their area of study. CB4 Being able to communicate information, ideas, problems and solutions to a specialized or non-specialized audience. GENERALES: GI.1 Analysis and synthesis. GI.4 Capacity to use English professionally. GI.6 Ability to analyze and look for information from different sources. GI.7 Problem-solving capacity. GI.8 Decision making. GP.1 Teamwork. GP.3 Critic and auto critic thinking. GS.1 Self study. GS.3 - Creativity. ESPECÍFICAS: EG.1 Having an interdisciplinary knowledge of the company and its social, economic, institutional and legal environment, and also of the basic elements of the process of management such as organization and administration, accounting, taxation, operations, human resources, marketing, and financing and investment. EA.8 Having a capacity for defining, solving and exposing systematically complicated problems. EA.22 Knowing the legal subjects and institutions that have more influence in the economic life. EA.48 Knowing the different ways of paying the shareholders and its effects in the value of companies. EA.78 Being familiarized with the Spanish legal taxation framework, with an especial reference to companies. EA.79 Having the capacity for understanding and anticipating tax problems of companies. EA.80 Understanding the relation between taxation and corporate decision making. EA.81 Knowing the international aspects of taxation and its effects in companies. Introduction to taxation Grado en ADE para Emprendedores Page 3

4 RESULTADOS DEL APRENDIZAJE Upon completion of this course, students will be able to: Get to know the language and environment of taxation. Know the structure of the Spanish Tax System and how the Public Administration is financed. Have basic knowledge to analyze the tax consequences in the decisions made by companies. Fill returns of the Personal Income Tax (IRPF) and Value Added Tax (IVA). Apply the tax benefits included in the IRPF and IVA for economic activities, and especially for entrepreneurs. Use the on-line resources of the Tax Administration. Meet basic requirements of the Tax Administration related to IRPF and IVA. DESCRIPCIÓN DE CONTENIDOS Lesson 1. Introduction to taxes 1. Financing of the Public Administration. 2. Basic elements of taxes. 3. Classification and kind of taxes. 4. Taxes in Spain. 5. Interaction among the Spanish tax rules with International Treaties and EU Law. 6. Split of competences among the State and the Autonomous Regions of Spain. Lesson 2. Personal Income Taxes 1. Main features of the Income Taxes. 2. Relation among the Personal Income Tax (Impuesto sobre la Renta de las Personas Físicas, IRPF) and the Wealth Tax (Impuesto sobre el Patrimonio, IP). 3. Structure of the Personal Income Tax (IRPF). 4. Taxpayers. 5. Concept of tax residence and correlation with the Non Residents Income Tax (IRNR). 6. Exemptions. Lesson 3. IRPF. Earned incomes. 1. Gross earned income. Special reference to the directors earned income. 2. Net earned income. 3. Reduction for obtainment of earned income. 4. Withholdings and payments on account. Introduction to taxation Grado en ADE para Emprendedores Page 4

5 Lesson 4. IRPF. Capital gains. Investment incomes. 1. Gross investment income. 2. Deductible costs and reductions. 3. Withholdings and payments on account. Lesson 5. IRPF. Capital gains on real estate. 1. Gross income from real estate. 2. Deductible costs and reductions. 3. Incomes from family relations. 4. Taxation of returns on real estate. 5. Withholdings and payments on account. Lesson 6. IRPF. Income from business activities. 1. General rules for calculation of net income. 2. Rules for determination of net income in direct assessment (normal and simplified). 3. Rules for determination of net income in objective assessment. 4. Reductions. 5. Withholdings and payments on account. Lesson 7. IRPF. Equity profit and loss. 1. General rules for calculation of net income. 2. Specific evaluation rules. 3. Withholdings and payments on account. Lesson 8. IRPF. Tax liability. 1. Kinds of income: General Tax amount and Savings Tax amount. 2. Integration and compensation of income. 3. Determination of the Total Tax liability. Reductions. 4. Adaptation of the Tax to taxpayer's personal and family circumstances. 5. Special regime for Family taxation. 6. Determination of the Total Tax liability minus Tax credits. 7. State Tax credits. 8. Regional Tax credits. 9. Determination of the Net Tax liability. Lesson 9. IP. Wealth Tax. 1. Taxpayers. 2. Exemptions. Especial reference to the exemption of assets and shares related to business activities. 3. Tax amount. 4. Reductions. 5. Joint tax limit between IRPF and IP. Introduction to taxation Grado en ADE para Emprendedores Page 5

6 Lesson 10. IRPF and IP. Tax returns. 1. Obligation to file tax return. 2. Self-assessed tax statement. 3. Statement draft. 4. Use of PADRE program. Lesson 11. Indirect taxes. 1. Classification of the Indirect Taxes. 2. Especial taxes. 3. General taxes: IVA. 4. Harmonization of the laws of the EU relating to turnover taxes. 5. Structure of the IVA. Lesson 12. IVA. Taxable persons and transactions. 1. Taxable persons. Concept of entrepreneur or professional. 2. Taxable transactions: supply of goods and provision of services. 3. Place of taxable transactions. 4. Exemptions. Lesson 13. IVA. Taxable amount. 1. Determination of the taxable amount. 2. Tax rates. 3. Deductions and tax refunds. Lesson 14. IVA. Special schemes. 1. Simplified procedure. Relation between the simplified procedure and the determination of net income in objective assessment in IRPF. 2. Special scheme for agriculture, livestock and fisheries. 3. Special compensatory charge scheme. VOLUMEN DE TRABAJO ACTIVIDADES PRESENCIALES HORAS Lectures, including exams Practical sessions, including external and complementary 30.0 activities. Total Actividades Presenciales 60.0 ACTIVIDADES NO PRESENCIALES Self study Resolution of practical cases (jointly in groups and individually) Complementary readings of economic press Preparation of lessons before sessions Total Actividades No Presenciales 90.0 TOTAL Introduction to taxation Grado en ADE para Emprendedores Page 6

7 CRONOGRAMA The course schedule will be planned as follows: LESSON/PRACTICE SESSION Lesson 1 Sessions 1&2 Lesson 2 Sessions 3, 4&5 Lesson 3 Sessions 6&7 Lesson 4 Session 8 Lesson 5 Session 9 Lesson 6 Sessions 10, 11&12 Lesson 7 Sessions 12&13 Lesson 8 Sessions 14, 15&16 Lesson 9 Sessions 17&18 Lesson 10 Sessions 19, 20&21 Lesson 11 Sessions 22&23 Lesson 12 Sessions 24, 25&26 Lesson 13 Sessions 27, 28&29 Lesson 14 Session 30 METODOLOGÍA DOCENTE The following methodologies will be used along the course: Each session will comprise a mixture of technical lectures, resolution of practical exercises, student oral presentations (individual and in groups), and brainstorming regarding news related to taxation appeared in newspapers and social media. Technical lectures: Previous to each session, students should have read the applicable Law, the class presentations of technical concepts provided by the teacher and any other additional information that may be suggested. Prior to the start of the lecture, some students will be asked to summarize the content of the previous sessions. The technical lectures will concentrate the most relevant aspects of each lesson. The lectures will be participative, and will try to solve all doubts arisen by students. Practical exercises: Students will have to resolve and summarize in one sheet (usually individually and, occasionally, in groups), at least, one practical exercise per lesson. In every lesson, the teacher will require the written resolution of the exercises to 8 students. The correction of each practical exercise will be presented to the rest of the class by a student or a group of students randomly selected. Introduction to taxation Grado en ADE para Emprendedores Page 7

8 Review of news related to taxation In every lesson, students will have to look for news in the social media and newspapers related to the content of the lesson. Students will be randomly required to comment the news to the rest of the class and give their opinion regarding such news. Use of tax returns After finishing each block of lessons referring to a specific tax, IRPF and IVA, students will be required to fill a tax return of such taxes by using the on-line resources of the Tax Administration. The tax returns will be given to the teacher for its correction. EVALUACIÓN The course will be evaluated on the basis of the following criteria: 1. Continuous evaluation (40%). The items that will be taken into account to grade this 40% will be: 15%: Written resolution of practical exercises submitted during the course. At least, each student will be required to submit 3 exercises. 10%: Exposition of the resolution of practical exercises to the rest of the class. 5%: Active participation in class commenting news about taxation. 5%: Summaries to the rest of the class of the technical lectures. 5%: Tax returns submitted at the end of each specific tax. Attendance to classes is mandatory. The unjustified absence to more than a 10% of the classes (3 sessions) will imply that the continuous evaluation will be graded with a 0, and the maximum possible course grade will be Exams (60%) There will be two examination sessions in the course. For the first session, there will be a partial written exam at the end of Lesson 11, related to IRPF (which will be graded with a 10% out of 60% of the exams grade) and a final written exam related to all the content of the course including IRPF- (graded with the remaining 50% out of 60%). In order to pass the course, students must take both exams and obtain at least 5 points out of 10 in both. Final grade will be a weighted average of exams and continuous evaluation must be greater than 5: (0,6*exams + 0,4*continuous evaluation). Introduction to taxation Grado en ADE para Emprendedores Page 8

9 Students failing in first examination session will have a second examination date. The grade obtained in the second examination date will account for the whole 60% of the exams grade of the course and will be weighed with the continuous evaluation grade obtained during the course so as to get the final grade. REFERENCIAS Mandatory legal texts: Spanish Law 58/2003, de 17 de diciembre, General Tributaria. Spanish Law 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas. Spanish Royal Decree 439/2007, de 30 de marzo, por el que se aprueba el Reglamento del Impuesto sobre la Renta de las Personas Físicas. Spanish Law 19/1991, de 6 de junio, del Impuesto sobre el Patrimonio. Valencian Law 13/1997, de 23 de diciembre, por la que se regula el tramo autonómico del Impuesto sobre la Renta de las Personas Físicas y restantes tributos cedidos. Spanish Law 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido. Spanish Royal Decree 1624/1992, de 29 de diciembre, que aprueba el Reglamento del Impuesto sobre el Valor Añadido. The English version of the majority of the previous legal texts will be provided. Additional Resources: Agencia Tributaria (2012): Manual práctico RENTA Ministerio de Hacienda y Administraciones Públicas, Madrid. A copy can be downloaded in pdf in the Tax Administration webpage: os/cat/ayuweb/biblioteca_virtual/manuales_practicos/renta/manual_re nta_patrimonio_2012_es_es.pdf Agencia Tributaria (2012): Manual práctico IVA Ministerio de Hacienda y Administraciones Públicas, Madrid. A copy can be downloaded in pdf in the Tax Administration webpage: La_Agencia_Tributaria/Segmentos_Usuarios/Empresas_y_profesionales/ Empresario_individuales_y_profesionales/I.V.A./Manual_IVA_2012.pdf Francis Lefebvre (2013): Memento Práctico. Fiscal Ediciones Francis Lefebvre, S.A. Alonso Alonso, R. (2013): Impuesto sobre la Renta de las Personas Físicas. Comentarios y casos prácticos. Centro de Estudios Financieros, Madrid. Cabrera Fernández, J.M. y Cabrera Herrero, M. (2013): Todo IVA Ed. CISS, S.A. Introduction to taxation Grado en ADE para Emprendedores Page 9

10 Useful webpages: Introduction to taxation Grado en ADE para Emprendedores Page 10

Guía Docente Fiscalidad de la empresa/business Tax

Guía Docente Fiscalidad de la empresa/business Tax Guía Docente Fiscalidad de la empresa/business Tax FICHA IDENTIFICATIVA Datos de la Asignatura Código 36275 Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección

More information

Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores.

Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores. Guía Docente Foundations of Market Research FICHA IDENTIFICATIVA Datos de la Asignatura Código 36267 Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas,

More information

1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores

1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores Guía Docente 35802 Estrategia de Marketing / Marketing Strategy FICHA IDENTIFICATIVA Datos de la Asignatura Código 35802 Titulación Nombre Carácter Ciclo Curso 1313.- Grado en Administración y Dirección

More information

Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores

Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores Guía Docente Dirección Empresas Internacionales International Business Management FICHA IDENTIFICATIVA Datos de la Asignatura Código 1313 Titulación Nombre Carácter Ciclo Grado en Administración y Dirección

More information

Teaching guide ECONOMETRICS

Teaching guide ECONOMETRICS Teaching guide ECONOMETRICS INDEX CARD Subject Data Código Titulación Nombre Carácter Ciclo 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario

More information

Titulación 1313.- Grado en Administración y Dirección de Empresas, mención Creación y Dirección de Empresas, Itinerario Emprendedores

Titulación 1313.- Grado en Administración y Dirección de Empresas, mención Creación y Dirección de Empresas, Itinerario Emprendedores Guía Docente Entrepreneurial Culture FICHA IDENTIFICATIVA Datos de la Asignatura Código 36252 Titulación 1313.- Grado en Administración y Dirección de Empresas, mención Creación y Dirección de Empresas,

More information

Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores

Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario Emprendedores Guía Docente BASIC STATISTICS FICHA IDENTIFICATIVA Datos de la Asignatura Código 36259 Titulación 1313.- Grado en Administración y Dirección de Empresas, Mención Creación y Dirección de Empresas, Itinerario

More information

Metodología del Aprendizaje del Inglés

Metodología del Aprendizaje del Inglés DATOS BÁSICOS DE LA ASIGNATURA Módulo: 2.4 Languages. Methods of Teaching English Materia: Asignatura: Código: 29259 Tipo: OB Curso: 3º Grado Primaria. Mención Inglés Semestre: 2 Créditos: 6 Grupo (mañana/tarde):

More information

Supply Chain Management

Supply Chain Management Supply Chain Management Máster Universitario en Management y Gestión del Cambio Universidad de Alcalá Curso Académico 2015/2016 GUÍA DOCENTE Nombre de la asignatura: Supply Chain Management Código: 201747

More information

Taxation of the Companies (20693) (Règim fiscal de l empresa)

Taxation of the Companies (20693) (Règim fiscal de l empresa) Taxation of the Companies (20693) (Règim fiscal de l empresa) Course 2014-15 Degree / study: Degree in Business Administration (ADE) Course: Third and Fourth Quarter: Third Number of ECTS credits: 5 credits

More information

Internationalization Processes and International Outsourcing

Internationalization Processes and International Outsourcing Internationalization Processes and International Outsourcing Máster Universitario en Management y Gestión del Cambio Universidad de Alcalá Curso Académico 2014/15 SYLLABUS Nombre de la asignatura: Código:

More information

1.9. Requisitos mínimos de asistencia a las sesiones presenciales / Minimum attendance requirement

1.9. Requisitos mínimos de asistencia a las sesiones presenciales / Minimum attendance requirement ASIGNATURA / COURSE TITLE Contaminación acuática y sus efectos /Water pollution and environmental effects 1.1. Código / Course number 32763 1.2. Materia / Content area Water pollution and environmental

More information

Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2015/2016 Curso 3º - Cuatrimestre 2º

Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2015/2016 Curso 3º - Cuatrimestre 2º HERRAMIENTAS INFORMÁTICAS APLICADAS A LA TRADUCCIÓN // TRANSLATION TECHNOLOGY Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2015/2016 Curso 3º - Cuatrimestre 2º GUÍA DOCENTE

More information

COMPLEMENTOS PARA LA FORMACIÓN DISCIPLINAR EN INGLÉS. Máster en Formación del Profesorado. Universidad de Alcalá

COMPLEMENTOS PARA LA FORMACIÓN DISCIPLINAR EN INGLÉS. Máster en Formación del Profesorado. Universidad de Alcalá COMPLEMENTOS PARA LA FORMACIÓN DISCIPLINAR EN INGLÉS Máster en Formación del Profesorado Universidad de Alcalá Curso Académico 2015/2016 GUÍA DOCENTE Nombre de la asignatura: Complementos para la formación

More information

Equity and Fixed Income

Equity and Fixed Income Equity and Fixed Income MÁSTER UNIVERSITARIO EN BANCA Y FINANZAS (Finance & Banking) Universidad de Alcalá Curso Académico 2015/16 GUÍA DOCENTE Nombre de la asignatura: Equity and Fixed Income Código:

More information

INSTITUTO DE ESTUDIOS DE POSTGRADO MÁSTER UNIVERSITARIO ERASMUS MUNDUS EN CIENCIAS FORENSES CURSO 2014/15 ASIGNATURA: QUÍMICA ANALÍTICA FORENSE

INSTITUTO DE ESTUDIOS DE POSTGRADO MÁSTER UNIVERSITARIO ERASMUS MUNDUS EN CIENCIAS FORENSES CURSO 2014/15 ASIGNATURA: QUÍMICA ANALÍTICA FORENSE INSTITUTO DE ESTUDIOS DE POSTGRADO MÁSTER UNIVERSITARIO ERASMUS MUNDUS EN CIENCIAS FORENSES CURSO 2014/15 ASIGNATURA: DATOS DE LA ASIGNATURA Denominación: Código: 8711 Plan de estudios: MÁSTER UNIVERSITARIO

More information

BANESTO FINANCIAL PRODUCTS PLC

BANESTO FINANCIAL PRODUCTS PLC BANESTO FINANCIAL PRODUCTS PLC (Incorporated with limited liability in Ireland but with its tax residence in the Kingdom of Spain) EUR 10,000,000,000 Euro Medium Term Note Programme guaranteed by BANCO

More information

1.9. Requisitos mínimos de asistencia a las sesiones presenciales / Minimum attendance requirement

1.9. Requisitos mínimos de asistencia a las sesiones presenciales / Minimum attendance requirement ASIGNATURA / COURSE TITLE Primera lengua moderna 4 (INGLÉS) 1.1. Código / Course number 17371 1.2. Materia / Content area Primera Lengua / Main language 1.3. Tipo / Course type Obligatoria / Compulsory

More information

1.-Subject details Código Asignatura Créditos Idioma P NP Total 29701 Inglés I 2.4 3.6 6 Inglés

1.-Subject details Código Asignatura Créditos Idioma P NP Total 29701 Inglés I 2.4 3.6 6 Inglés Pág.: 1 de 12 1.-Subject details Código Asignatura Créditos Idioma P NP Total 29701 2.4 3.6 6 Inglés Titulación Carácter Curso Semestre Estudios Grado en protocolo y organización F. Básica 1º 1º Grado

More information

COMPRENSIÓN LECTORA Y PRODUCCIÓN ESCRITA

COMPRENSIÓN LECTORA Y PRODUCCIÓN ESCRITA COMPRENSIÓN LECTORA Y PRODUCCIÓN ESCRITA Máster en Formación del Profesorado Universidad de Alcalá Curso Académico 2012/2013 GUÍA DOCENTE Nombre de la asignatura: Comprensión Lectora y Producción Escrita

More information

Teaching guide for the course: FINANCIAL ACCOUNTING I

Teaching guide for the course: FINANCIAL ACCOUNTING I Teaching guide for the course: FINANCIAL ACCOUNTING I Degree program: Degree in Business Administration and Management Course 2012 2013 0 Teaching Guide 1. Information about the course Name Subject Module

More information

SOLICITUD DE DEVOLUCIÓN, REALIZADA POR UN CONTRIBUYENTE, DE RETENCIONES SOBRE DIVIDENDOS OBTENIDOS A PARTIR DE 1 DE ENERO DE 2011.

SOLICITUD DE DEVOLUCIÓN, REALIZADA POR UN CONTRIBUYENTE, DE RETENCIONES SOBRE DIVIDENDOS OBTENIDOS A PARTIR DE 1 DE ENERO DE 2011. SOLICITUD DE DEVOLUCIÓN, REALIZADA POR UN CONTRIBUYENTE, DE RETENCIONES SOBRE DIVIDENDOS OBTENIDOS A PARTIR DE 1 DE ENERO DE 2011. Para obtener la devolución del exceso de retenciones debe presentar el

More information

International Management

International Management International Management Máster Universitario en INTERNATIONAL BUSINESS ADMINISTRATION (MBA) Universidad de Alcalá Edition 2015/2016 GUÍA DOCENTE Nombre de la asignatura: International Management Código:

More information

BACHELOR S DEGREE IN BUSINESS ADMINISTRATION

BACHELOR S DEGREE IN BUSINESS ADMINISTRATION BACHELOR S DEGREE IN BUSINESS ADMINISTRATION Subject Financial Accounting II Code 802275 Module Accounting Area Accounting for external users Character Compulsory Attendance 3 Credits 6 Non attendance

More information

MEBS09 Didactics of Natural, Social and Cultural Sciences

MEBS09 Didactics of Natural, Social and Cultural Sciences MEBS09 Didactics of Natural, Social and Cultural Sciences Asignatura: MEBS09 Didactics of Natural, Social and Cultural Sciences Carácter: Elective Idioma: English Créditos: 6 Curso: 1st Semestre: Second

More information

TELEFÓNICA S.A., as provided in article 82 of the Spanish Stock Market Act (Ley del Mercado de Valores), hereby reports the following

TELEFÓNICA S.A., as provided in article 82 of the Spanish Stock Market Act (Ley del Mercado de Valores), hereby reports the following RAMIRO SÁNCHEZ DE LERÍN GARCÍA-OVIES General Secretary and Secretary to the Board of Directors TELEFÓNICA, S.A. TELEFÓNICA S.A., as provided in article 82 of the Spanish Stock Market Act (Ley del Mercado

More information

Teaching guide for the course: HUMAN RESOURCE MANAGEMENT. Degree program: Degree in Business Administration and Management

Teaching guide for the course: HUMAN RESOURCE MANAGEMENT. Degree program: Degree in Business Administration and Management Teaching guide for the course: HUMAN RESOURCE MANAGEMENT Degree program: Degree in Business Administration and Management Year 2012-2013 Teaching Guide 1. Information about the course Name Subject Module

More information

Assignatura: ORGANITZACIÓ I MÈTODES DEL TREBALL ORGANIZACION Y METODOS DEL TRABAJO/ ORGANIZATION AND METHODS OF THE WORK

Assignatura: ORGANITZACIÓ I MÈTODES DEL TREBALL ORGANIZACION Y METODOS DEL TRABAJO/ ORGANIZATION AND METHODS OF THE WORK Cronograma /Chronogram 1er. Semestre/ Semester Set./ Semana/Week 1 CONTINGUT/ CONTENIDOS/ CONTENT Presentació de l assignatura. Presentacion asignatura. Presentation subject. L empresa i l entorn. Assignatura:

More information

DEVELOPMENT AND ASSESSMENT OF COMPETENCES THROUGH PARTICIPATIVE LEARNING METHODOLOGIES FOR CORPORATE ACCOUNTING (OPERACIONES SOCIETARIAS)

DEVELOPMENT AND ASSESSMENT OF COMPETENCES THROUGH PARTICIPATIVE LEARNING METHODOLOGIES FOR CORPORATE ACCOUNTING (OPERACIONES SOCIETARIAS) DEVELOPMENT AND ASSESSMENT OF COMPETENCES THROUGH PARTICIPATIVE LEARNING METHODOLOGIES FOR CORPORATE ACCOUNTING (OPERACIONES SOCIETARIAS) Carretié Arangüena, Héctor Business Management Department Faculty

More information

TECHNICAL REPORT ON THE CHANGE MANAGEMENT PROCESS IN THE GAME TECHNICAL SYSTEM AND APPROVAL PROCESS FOR SUBSTANTIAL CHANGES ON CRITICAL COMPONENTS

TECHNICAL REPORT ON THE CHANGE MANAGEMENT PROCESS IN THE GAME TECHNICAL SYSTEM AND APPROVAL PROCESS FOR SUBSTANTIAL CHANGES ON CRITICAL COMPONENTS Warning: Translation may be imprecise and inaccurate. While reasonable efforts are made to provide a translation, no liability and no responsibility are assumed by Dirección General de Ordenación del Juego

More information

Universidad de Alcalá

Universidad de Alcalá Didáctica del inglés como lengua extranjera y sus aplicaciones informáticas 251 // Didactics of English as a Foreign Language and its computer applications Grado en Estudios Ingleses Universidad de Alcalá

More information

1.7. Número de créditos / Credit allotment

1.7. Número de créditos / Credit allotment ASIGNATURA / COURSE TITLE Lengua Inglesa II / English Language II 1.1. Código / Course number 17239 1.2. Materia / Content area Lengua inglesa/ English Language 1.3. Tipo / Course type Obligatoria / Compulsory

More information

Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2014/2015 Curso 3º - Cuatrimestre 2º

Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2014/2015 Curso 3º - Cuatrimestre 2º GESTIÓN DE PROYECTOS DE TRADUCCIÓN / TRANSLATION PROJECT MANAGEMENT Grado en Lenguas Modernas y Traducción Universidad de Alcalá Curso Académico 2014/2015 Curso 3º - Cuatrimestre 2º GUÍA DOCENTE Nombre

More information

CHAPTER VIII CONSUMPTION TAX. General

CHAPTER VIII CONSUMPTION TAX. General CHAPTER VIII CONSUMPTION TAX General Taxable Items General Transactions subject to Consumption Tax Criteria for Classification of Domestic and Overseas Transactions a. b. c. Non-taxable Transactions

More information

ANNEX ON GENERAL RULES APPLICABLE TO (LIFE AND NON-LIFE) INSURERS OPERATING IN SPAIN UNDER FREEDOM TO PROVIDE SERVICES OR RIGHT OF ESTABLISHMENT

ANNEX ON GENERAL RULES APPLICABLE TO (LIFE AND NON-LIFE) INSURERS OPERATING IN SPAIN UNDER FREEDOM TO PROVIDE SERVICES OR RIGHT OF ESTABLISHMENT SECRETARÍA DE ESTADO, ANNEX ON GENERAL RULES APPLICABLE TO (LIFE AND NON-LIFE) INSURERS OPERATING IN SPAIN UNDER FREEDOM TO PROVIDE SERVICES OR RIGHT OF ESTABLISHMENT The list set out below is not exhaustive,

More information

MODELO DE GUÍA DOCENTE PARA UNA ASIGNATURA 1 FACULTAD DE LETRAS

MODELO DE GUÍA DOCENTE PARA UNA ASIGNATURA 1 FACULTAD DE LETRAS FACULTAD DE LETRAS MODELO DE GUÍA DOCENTE PARA UNA ASIGNATURA 1 FACULTAD DE LETRAS 1. DATOS GENERALES DE LA ASIGNATURA ASIGNATURA: Inglés para el Comercio Exterior CÓDIGO: CARÁCTER (señalar con una X la

More information

Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2016/2017 1º Cuatrimestre

Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2016/2017 1º Cuatrimestre CLASSROOM MANAGEMENT AND MOTIVATION (Secondary) Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2016/2017 1º Cuatrimestre GUÍA DOCENTE Nombre de

More information

Guide to Spanish Tax Law Research

Guide to Spanish Tax Law Research Guide to Spanish Tax Law Research ABBREVIATIONS AND BASIC EXPRESSIONS BOE State Official Journal (State) Congreso Lower House (State) Cortes Designates both Houses (Congress & Senate) IAE Impuesto sobre

More information

Spanish Tax Facts. The Expatriate Financial Guide to Spain

Spanish Tax Facts. The Expatriate Financial Guide to Spain The Expatriate Financial Guide to Spain Spanish Tax Facts Introduction Tax Year Assessment Basis Taxation in Spain occurs at a national level and at a regional ( Autonomous Community ) or municipal level.

More information

GRAMATICA INGLESA I GUÍA DOCENTE

GRAMATICA INGLESA I GUÍA DOCENTE GRAMATICA INGLESA I GUÍA DOCENTE 1. DATOS GENERALES DE LA ASIGNATURA ASIGNATURA: GRAMÁTICA INGLESA I CÓDIGO: CARÁCTER (señalar con una X la modalidad correspondiente): X Asignatura de Formación Básica

More information

Código Asignatura Créditos Idioma P NP Total 29107 Inglés I 2.4 3.6 6 Inglés

Código Asignatura Créditos Idioma P NP Total 29107 Inglés I 2.4 3.6 6 Inglés Pág.: 1 de 11 1.-Subject details Código Asignatura Créditos Idioma P NP Total 29107 2.4 3.6 6 Inglés Titulación Carácter Curso Semestre Estudios Grado en Turismo FB 1º 1º Grado FB: Formación básica FOb:Formación

More information

E-ASSESSMENT IN A MASTER ONLINE COURSE. A CASE STUDY

E-ASSESSMENT IN A MASTER ONLINE COURSE. A CASE STUDY E-ASSESSMENT IN A MASTER ONLINE COURSE. A CASE STUDY Inés Gil-Jaurena, Teresa Aguado, Beatriz Malik, Pilar Cucalón Universidad Nacional de Educación a Distancia (UNED) (SPAIN) Abstract E-assessment is

More information

Taxation of Non-residents in Spain. Non-Resident Income Tax. www.agenciatributaria.es

Taxation of Non-residents in Spain. Non-Resident Income Tax. www.agenciatributaria.es Taxation of Non-residents in Spain Non-Resident Income Tax www.agenciatributaria.es CONTENTS 1. RESIDENCE 5 Individuals. Bodies corporate. Optional system for individuals who acquire tax residence in

More information

The named boxes in Spanish of the form are included in italics inside parentheses. MINISTERIO DE ECONOMÍA Y COMPETITIVIDAD

The named boxes in Spanish of the form are included in italics inside parentheses. MINISTERIO DE ECONOMÍA Y COMPETITIVIDAD SECRETARÍA DE ESTADO DE COMERCIO DIRECCIÓN GENERAL DE COMERCIO E INVERSIONES S. G. DE COMERCIO INTERNACIONAL DE SERVICIOS E INVERSIONES This is a translation, from Spanish, of instructions for filling

More information

Active methodology in the Audiovisual communication degree

Active methodology in the Audiovisual communication degree Available online at www.sciencedirect.com Procedia Social and Behavioral Sciences 2 (2010) 4487 4491 WCES-2010 Active methodology in the Audiovisual communication degree J.L Gimenez-Lopez a *, T. Magal

More information

Global Economy and International Environment in Business Administration

Global Economy and International Environment in Business Administration ESCUELA DE INGENIEROS DE CAMINOS, CANALES Y PUERTOS. Curso académico 2015-16 Pág. 1 de 8 Global Economy and International Environment in Business Adistration 1. General overview UPM Code Credits Type Specialization

More information

Corporate Income Tax

Corporate Income Tax LESSON 5 Corporate Income Tax 1 Outline 1. Introduction. 2. Differences between the accounting value and the tax value of assets, liabilities, revenues and expenses. 3. Current tax. 4. Deferred tax and

More information

GRADO OFICIAL EN PUBLICIDAD Y RELACIONES PÚBLICAS Y TÍTULO SUPERIOR EN MARKETING (GRPUB + TSMK)

GRADO OFICIAL EN PUBLICIDAD Y RELACIONES PÚBLICAS Y TÍTULO SUPERIOR EN MARKETING (GRPUB + TSMK) Academic Guide Subject: Sales Forecasting Course: 5th year Degree: GRADO OFICIAL EN PUBLICIDAD Y RELACIONES PÚBLICAS Y TÍTULO SUPERIOR EN MARKETING (GRPUB ) Academic Year 2014 /2015 Campus: Pozuelo (Madrid)

More information

Mexico. Key messages Extended business travelers are likely to be taxed on employment income relating to their Mexican workdays.

Mexico. Key messages Extended business travelers are likely to be taxed on employment income relating to their Mexican workdays. Mexico Introduction A person s liability for Mexican tax is determined by residence status for taxation purposes and the source of income derived by the individual. Contact Nora Solano KPMG in Mexico Director

More information

Report ID: SRGRPADV ADVISEMENT REQUIREMENT GROUP SUMMARY REPORT Page No. 1 Run Date 06/26/2009 Run Time 17:33:47

Report ID: SRGRPADV ADVISEMENT REQUIREMENT GROUP SUMMARY REPORT Page No. 1 Run Date 06/26/2009 Run Time 17:33:47 Report ID: SRGRPADV ADVISEMENT REQUIREMENT GROUP SUMMARY REPORT Page No. 1 List Sequence: 0001 Description: Contaduría Pública Diurno Connector Type: Effective Date: 01/02/1900 Orientación Académica Pre-Condition:

More information

GUÍA DOCENTE Inglés III. Código Asignatura Créditos Idioma P NP Total 29123 Inglés III 2.4 3.6 6 Inglés

GUÍA DOCENTE Inglés III. Código Asignatura Créditos Idioma P NP Total 29123 Inglés III 2.4 3.6 6 Inglés Pág.: 1 de 11 1.- Subject details Código Asignatura Créditos Idioma P NP Total 29123 2.4 3.6 6 Inglés Titulación Carácter Curso Semestre Estudios Grado en Turismo Obligatoria 3º 1º Grado Profesor Sra.

More information

2013/2014 UCAM MASTER IN BUSINESS ADMINISTRATION (MBA) OFFICIAL TITLE (60 ECTS)

2013/2014 UCAM MASTER IN BUSINESS ADMINISTRATION (MBA) OFFICIAL TITLE (60 ECTS) 2013/2014 UCAM MASTER IN BUSINESS ADMINISTRATION (MBA) OFFICIAL TITLE (60 ECTS) The Master in Business Administration is aimed at international and Spanish graduate students to acquire advanced knowledge

More information

UNIVERSIDAD LOYOLA ANDALUCÍA

UNIVERSIDAD LOYOLA ANDALUCÍA UNIVERSIDAD LOYOLA ANDALUCÍA CAMPUS CORDOBA 2 ND SEMESTER / SPRING SEMESTER LIST OF AVAILABLE SUBJECTS Here you will find the academic offer available in each Bachelor s degree programme (Campus Cordoba):

More information

Creative Writing Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2011/2012 2º cuatrimestre

Creative Writing Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2011/2012 2º cuatrimestre Creative Writing Máster Universitario en Enseñanza del Inglés como Lengua Extranjera Universidad de Alcalá Curso Académico 2011/2012 2º cuatrimestre GUÍA DOCENTE Nombre de la asignatura: Creative Writing

More information

HOW TO IMPLEMENT YOUR COMPANY IN SPAIN?

HOW TO IMPLEMENT YOUR COMPANY IN SPAIN? HOW TO IMPLEMENT YOUR COMPANY IN SPAIN? Companies based outside Spain can develop their activity in our country by adopting one of the following alternatives: - by establishing a permanent address, - by

More information

PROFEX REGISTRATION IN THE SYSTEM FOR LANGUAGE ASSISTANTS

PROFEX REGISTRATION IN THE SYSTEM FOR LANGUAGE ASSISTANTS PROFEX REGISTRATION IN THE SYSTEM FOR LANGUAGE ASSISTANTS 1. What is Profex? Profex is an online web service application designed to enable teachers and language assistants to submit their applications

More information

.and finally Spain has a new Gambling law!

.and finally Spain has a new Gambling law! .and finally Spain has a new Gambling law! By Blanca Escribano, Partner at Olswang Spain LLP and Ellen Martínez, Associate at Olswang Spain LLP. June 2011 On May 28, the long awaited Gambling Law was finally

More information

Academic Guide. Strategic Management 4th year Degree in Marketing and Sales Management (TSDMC) Academic Year 2014 /2015

Academic Guide. Strategic Management 4th year Degree in Marketing and Sales Management (TSDMC) Academic Year 2014 /2015 Academic Guide Strategic Management 4th year Degree in Marketing and Sales Management (TSDMC) Academic Year 2014 /2015 Campus: Pozuelo (Madrid) Professors: Academic Period: Year: Type: Language Segundo

More information

CHARGE ALLOCATION RIGHTS TO THE COMPANY ITSELF (AT A GUARANTEED PRICE) OR ON THE MARKET

CHARGE ALLOCATION RIGHTS TO THE COMPANY ITSELF (AT A GUARANTEED PRICE) OR ON THE MARKET English translation for information purposes only. In the event of discrepancies between English and Spanish version, the Spanish version shall prevail. REPORT BY THE BOARD OF DIRECTORS ON THE RESOLUTION

More information

CURSO DE POSTGRADO WRITTEN AND ORAL COMMUNICATION SKILLS IN SCIENTIFIC ENGLISH

CURSO DE POSTGRADO WRITTEN AND ORAL COMMUNICATION SKILLS IN SCIENTIFIC ENGLISH UNIVERSIDAD DE CHILE FACULTAD DE MEDICINA ESCUELA DE POSTGRADO CURSO DE POSTGRADO WRITTEN AND ORAL COMMUNICATION SKILLS IN SCIENTIFIC ENGLISH N o m b r e C u r s o SEMESTRE 1º AÑO 015 PROF. ENCARGADO COORDINADOR

More information

The named boxes in Spanish of the form are included in italics inside parentheses. MINISTERIO DE ECONOMÍA Y COMPETITIVIDAD

The named boxes in Spanish of the form are included in italics inside parentheses. MINISTERIO DE ECONOMÍA Y COMPETITIVIDAD SECRETARÍA DE ESTADO DE COMERCIO DIRECCIÓN GENERAL DE COMERCIO E INVERSIONES S. G. DE COMERCIO INTERNACIONAL DE SERVICIOS E INVERSIONES This is a translation, from Spanish, of instructions for filling

More information

INGLES ESCRITO I GUÍA DOCENTE

INGLES ESCRITO I GUÍA DOCENTE INGLES ESCRITO I GUÍA DOCENTE 1. DATOS GENERALES DE LA ASIGNATURA ASIGNATURA: WRITTEN ENGLISH I CÓDIGO: CARÁCTER (señalar con una X la modalidad correspondiente): X Asignatura de Formación Básica (FB)

More information

International Journal on Advances in Education Research ISSN: 2340-2504

International Journal on Advances in Education Research ISSN: 2340-2504 The Implementation of the New Master Program in Secondary Education Teacher Training: An Approach to its Evolution from the Perspective of the UCM Students Domínguez Romero, Elena 1, Bobkina, Jelena 2

More information

Spanish Tax Issues in Debt Restructurings: The Tax Treatment of Cancellation of Debt

Spanish Tax Issues in Debt Restructurings: The Tax Treatment of Cancellation of Debt Spain Spanish Tax Issues in Debt Restructurings: The Tax Treatment of Cancellation of Debt Miguel Lorán* The author reviews the Spanish tax treatment of the cancellation debt that may take place when debt

More information

220514 - Supply Chain Management

220514 - Supply Chain Management Coordinating unit: 220 - ETSEIAT - Terrassa School of Industrial and Aeronautical Engineering Teaching unit: 732 - OE - Department of Management Academic year: Degree: 2015 MASTER'S DEGREE IN MANAGEMENT

More information

TEACHING COURSE PLAN Strategic and Operational Marketing DEGREE IN ADVERTISING AND PUBLIC RELATIONS

TEACHING COURSE PLAN Strategic and Operational Marketing DEGREE IN ADVERTISING AND PUBLIC RELATIONS TEACHING COURSE PLAN Strategic and Operational Marketing DEGREE IN ADVERTISING AND PUBLIC RELATIONS CREDITS: 6 YEAR: 2014-2015 TEACHER: Judith Badia LANGUAGE: The classes are taught in Catalan INTRODUCTION:

More information

Colombia Taxation FUNDS AND FUND MANAGEMENT Taxation of funds. Investment funds. Foreign capital investment funds

Colombia Taxation FUNDS AND FUND MANAGEMENT Taxation of funds. Investment funds. Foreign capital investment funds Colombia Taxation FUNDS AND FUND MANAGEMENT 2010 3.1 Taxation of funds Investment funds Investment funds and securities funds are not taxable in Colombia. These funds are deemed as non taxable as regards

More information

Higher Education in Business Administration in Spain: Adapting to the European Area of Higher Education *

Higher Education in Business Administration in Spain: Adapting to the European Area of Higher Education * Higher Education in Business Administration in Spain: Adapting to the European Area of Higher Education * Leandro Cañibano Professor of Financial Economics and Accounting Autonomous University of Madrid

More information

Transfer Pricing and the Preferential Tax Regime

Transfer Pricing and the Preferential Tax Regime Transfer Pricing and the Preferential Tax Regime Ma. Enriqueta Mancilla Rendon, PhD 1 La Salle University Dr. Marcela Astudillo Moya, PhD 2 Institute of Economic Research Introduction One of the problems

More information

Navigating new territory Internationally Mobile Employees International Assignment Services Taxation of International Assignees Country Spain

Navigating new territory Internationally Mobile Employees International Assignment Services Taxation of International Assignees Country Spain www.pwc.com/globalmobility Navigating new territory Internationally Mobile Employees International Assignment Services Taxation of International Assignees Country Spain Human Resources Services International

More information

Higher Education in Business Administration in Spain: Adapting to the European Area of Higher Education *

Higher Education in Business Administration in Spain: Adapting to the European Area of Higher Education * REVISTA ESPAÑOLA DE FINANCIACIÓN Y CONTABILIDAD Vol. XXXVII, n.º 139 julio-septiembre 2008 pp. 589-598 NOTAS TÉCNICAS 589 Higher Education in Business Administration in Spain: Adapting to the European

More information

TAXATION OF NON-RESIDENTS. (Non-Resident Income Tax) INCOME ACCRUED UP TO This publication is merely for information purposes.

TAXATION OF NON-RESIDENTS. (Non-Resident Income Tax) INCOME ACCRUED UP TO This publication is merely for information purposes. This publication is merely for information purposes. TAXATION OF NON-RESIDENTS (Non-Resident Income Tax) INCOME ACCRUED UP TO 31-12-2010 Tax Agency MINISTRY OF ECONOMY AND FINANCE V.2 16 May 2011 S U M

More information

TECHNICAL INTEROPERABILITY STANDARD

TECHNICAL INTEROPERABILITY STANDARD TECHNICAL INTEROPERABILITY STANDARD For Document Digitisation. GOBIERNO DE ESPAÑA MINISTERIO DE HACIENDA Y ADMINISTRACIONES PÚBLICAS SECRETARÍA DE ESTADO DE ADMINISTRACIONES PÚBLICAS DIRECCIÓN GENERAL

More information

Sales Management Main Features

Sales Management Main Features Sales Management Main Features Optional Subject (4 th Businesss Administration) Second Semester 4,5 ECTS Language: English Professor: Noelia Sánchez Casado e-mail: noelia.sanchez@upct.es Objectives Description

More information

COMENTARIO DE TEXTOS LITERARIOS EN LENGUA INGLESA

COMENTARIO DE TEXTOS LITERARIOS EN LENGUA INGLESA ASIGNATURA DE GRADO: COMENTARIO DE TEXTOS LITERARIOS EN LENGUA INGLESA Curso 2015/2016 (Código:64021028) 1.PRESENTACIÓN DE LA ASIGNATURA This course is a compulsory (= obligatoria) part of the First Year

More information

1.- NAME OF THE SUBJECT 2.- KEY OF MATTER. None 3.- PREREQUISITES. None 4.- SERIALIZATION. Particular compulsory 5.- TRAINING AREA.

1.- NAME OF THE SUBJECT 2.- KEY OF MATTER. None 3.- PREREQUISITES. None 4.- SERIALIZATION. Particular compulsory 5.- TRAINING AREA. UNIVERSIDAD DE GUADALAJARA CENTRO UNIVERSITARIO DE CIENCIAS ECONÓMICO ADMINISTRATIVAS MAESTRÍA EN ADMINISTRACIÓN DE NEGOCIOS 1.- NAME OF THE SUBJECT Selected Topics in Management 2.- KEY OF MATTER D0863

More information

Annex A How to register online

Annex A How to register online North American Language and Culture Assistants in Spain How to register on line 2012 2013 School Year Updated: November/2011 Annex A How to register online Use a PC and the internet Explorer browser for

More information

FOREWORD. Costa Rica. Services provided by member firms include:

FOREWORD. Costa Rica. Services provided by member firms include: 2015/16 FOREWORD A country's tax regime is always a key factor for any business considering moving into new markets. What is the corporate tax rate? Are there any incentives for overseas businesses? Are

More information

Pontificia Universidad Católica del Ecuador Facultad de Comunicación, Lingüística y Literatura Escuela de Lenguas Sección de Inglés

Pontificia Universidad Católica del Ecuador Facultad de Comunicación, Lingüística y Literatura Escuela de Lenguas Sección de Inglés Facultad de Comunicación, Lingüística y Literatura Escuela de Lenguas Sección de Inglés E-MAIL: fcll@puce.edu.ec Fax:593-2 2 991595 Teléf.: 2991700. Ext 1243 1. DATOS INFORMATIVOS: MATERIA INGLÉS CÓDIGO:

More information

ECONOMIC STIMULUS PLAN AND SUPPORT FOR THE ENTREPRENEUR

ECONOMIC STIMULUS PLAN AND SUPPORT FOR THE ENTREPRENEUR ECONOMIC STIMULUS PLAN AND SUPPORT FOR THE ENTREPRENEUR «The Government is going to undertake a second generation of reforms that will be useful and, once again, create growth and employment» 20 February

More information

TERRACENTRO Communication

TERRACENTRO Communication TERRACENTRO Communication 2007 BICHO the biodiversity reporter Obra Social Caja Madrid. Consejería de Medio Ambiente de la Comunidad de Madrid 2007 GOTTA and her frinds in a circular adventure Obra Social

More information

Curriculum Vitae. Datos personales / Personal details. Apellidos / Family name MARTINEZ-ROS. Datos profesionales / Professional details

Curriculum Vitae. Datos personales / Personal details. Apellidos / Family name MARTINEZ-ROS. Datos profesionales / Professional details Curriculum Vitae Nombre/ First name ESTER Nacionalidad / Nationality SPANISH Datos personales / Personal details Apellidos / Family name MARTINEZ-ROS Formación académica / Academic Qualifications Degree

More information

Reference Guide to complete an AFIP form 4550 General resolution No. 3579 of the Administración Federal de Ingresos Públicos (AFIP)

Reference Guide to complete an AFIP form 4550 General resolution No. 3579 of the Administración Federal de Ingresos Públicos (AFIP) Reference Guide to complete an AFIP form 4550 General resolution No. 3579 of the Administración Federal de Ingresos Públicos (AFIP) UPS de Argentina Brokerage Department December 2014 Access AFIP s website

More information

Process Management and Control

Process Management and Control ANTIOQUIA SCHOOL OF ENGINEERING Process Management and Control ACADEMIC DOMAIN CURRICULUM FIELD PREREQUISITE(S) COREQUISITE(S) Administration/Management (UNDERGRADUATE AND MASTERS) General Management and

More information

GUÍA DOCENTE/TEACHING GUIDE Strategic management/ Dirección Estratégica

GUÍA DOCENTE/TEACHING GUIDE Strategic management/ Dirección Estratégica Pág.: 1 de 11 1.- Subject s details Código Asignatura Créditos Idioma P NP Total 29127 1.8 4.2 6 Inglés Titulación Carácter Curso Semestre Estudios Grado en Turismo Fob 3º 2º Grado FB: Formación básica

More information

SPANISH TAX REFORM: MAIN ISSUES FOR M&A AND FINANCING TRANSACTIONS DECEMBER 2014

SPANISH TAX REFORM: MAIN ISSUES FOR M&A AND FINANCING TRANSACTIONS DECEMBER 2014 TAX BRIEFING SPANISH TAX REFORM: MAIN ISSUES FOR M&A AND FINANCING TRANSACTIONS DECEMBER 2014 THIS BRIEFING FOCUSES ON THOSE MEASURES INCLUDED IN THE CIT ACT WHICH AFFECT M&A, FINANCING & REFINANCING TRANSACTIONS.

More information

Study (s) Degree Center Acad. year

Study (s) Degree Center Acad. year COURSE DATA Data Subject Código 33665 Name Foreign Language Teaching II: English Cycle Grade ECTS Credits 6.0 Curso académico 2015 2016 Study (s) Degree Center Acad. year Period 1305 Grado de Maestro/a

More information

Digital Signage: An Experience of Innovation in Higher Education

Digital Signage: An Experience of Innovation in Higher Education Digital Signage: An Experience of Innovation in Higher Education Vanessa Roger-Monzó *, María Guijarro-García, Myriam Martí-Sánchez Dpto. de Comunicación. ESIC Business & Marketing School, Blasco Ibáñez,

More information

Host Country SPAIN. I. Background. A. Withholding tax obligations All the comments made in this paper concern

Host Country SPAIN. I. Background. A. Withholding tax obligations All the comments made in this paper concern Host Country SPAIN Eduardo Martínez-Matosas and Irene Durán Gómez-Acebo & Pombo, Barcelona I. Background A. Withholding tax obligations All the comments made in this paper concern the position of a nonresident

More information

VAT in the European Community APPLICATION IN THE MEMBER STATES, FACTS FOR USE BY ADMINISTRATIONS, TRADERS, INFORMATION NETWORKS, ETC.

VAT in the European Community APPLICATION IN THE MEMBER STATES, FACTS FOR USE BY ADMINISTRATIONS, TRADERS, INFORMATION NETWORKS, ETC. EUROPEAN COMMISSION DIRECTORATE-GENERAL TAXATION AND CUSTOMS UNION Indirect Taxation and Tax administration VAT and other turnover taxes Brussels, October 2010 TAXUD/C/1 VAT in the European Community APPLICATION

More information

Year Semester Credits 3 8.0

Year Semester Credits 3 8.0 BASIC INFORMATION HOME CONTEXT AND COMPETENCES ASSESSMENT ACTIVITIES AND RESOURCES Compulsory Subject Project Methodology. Image Year Semester Credits 3 8.0 HOME Learning results defining the subject The

More information

COURSE SYLLABUS. (English teaching)

COURSE SYLLABUS. (English teaching) 1. COURSE DESCRIPTION Degree: Administración y Dirección de Empresas (English teaching) Double Degree: Derecho y Administración y Dirección de Empresas (English teaching) Course: FINANCIAL MATHEMATICS

More information

Spain Tax Alert. Corporate tax reform enacted. Tax rate. Tax-deductible expenses. International Tax. 2 December 2014

Spain Tax Alert. Corporate tax reform enacted. Tax rate. Tax-deductible expenses. International Tax. 2 December 2014 International Tax Spain Tax Alert 2 December 2014 Corporate tax reform enacted Contacts Brian Leonard bleonard@deloitte.es Francisco Martin Barrios fmartinbarrios@deloitte.es Elena Blanque elblanque@deloitte.es

More information

(Revised January 29, 2002) INVOICES EXCLUSIVE OF TAXES OR DUTIES (JUN 1997)

(Revised January 29, 2002) INVOICES EXCLUSIVE OF TAXES OR DUTIES (JUN 1997) (Revised January 29, 2002) 252.229-7000 Invoices Exclusive of Taxes or Duties. As prescribed in 229.402-1, use the following clause: INVOICES EXCLUSIVE OF TAXES OR DUTIES (JUN 1997) Invoices submitted

More information

OFFICE OF COMMON INTEREST COMMUNITY OMBUDSMAN CIC#: DEPARTMENT OF JUSTICE

OFFICE OF COMMON INTEREST COMMUNITY OMBUDSMAN CIC#: DEPARTMENT OF JUSTICE RETURN THIS FORM TO: FOR OFFICIAL USE: (Devuelva Este Formulario a): (Para Uso Oficial) OFFICE OF COMMON INTEREST COMMUNITY OMBUDSMAN CIC#: DEPARTMENT OF JUSTICE (Caso No) STATE OF DELAWARE Investigator:

More information

Zurich, 3-4 December 2010 ERES Education Seminar AUDIO-VISUAL TECHNIQUES APPLIED DISCIPLINE OF REAL

Zurich, 3-4 December 2010 ERES Education Seminar AUDIO-VISUAL TECHNIQUES APPLIED DISCIPLINE OF REAL Zurich, 3-4 December 2010 AUDIO-VISUAL TECHNIQUES APPLIED TO THE TEACHING DISCIPLINE OF REAL ESTATE APPRAISAL S. Spairani, i J. Roca Whatever you tell me, I will forget it, whatever you teach me, I will

More information

www.uv.es/diremp www.uv.es/economia

www.uv.es/diremp www.uv.es/economia LICENCIATURA /DIPLOMATURA EN: Tourism PROGRAM OF THE SUBJECT Tourist Business Starting-Up ACADEMIC YEAR 2009-10 SUBJECT: YEAR: OPTIONAL THIRD 1.- INITIAL DATA OF IDENTIFICATION Subject Character Degree

More information

Global Transfer Pricing Review

Global Transfer Pricing Review GLOBAL TRANSFER PRICING SERVICES Global Transfer Pricing Review Mexico kpmg.com TAX 2 Global Transfer Pricing Review Mexico KPMG observation Mexico has been very active in transfer pricing. The tax authority

More information

Entry to Year 7 - Information for Parents

Entry to Year 7 - Information for Parents Entry to Year 7 - Information for Parents Key Names: Mrs Elizabeth Batchelor - Head of the Secondary School Mr Darren Roth - Head of Key Stage Three Miss Karen Britcliffe - Head of Pastoral Care Groupings

More information

I am pleased to welcome you to the latest edition of La Mondiale Europartner s Expat News.

I am pleased to welcome you to the latest edition of La Mondiale Europartner s Expat News. April 2013 I am pleased to welcome you to the latest edition of La Mondiale Europartner s Expat News. Life company guaranteed funds have performed strongly in the context of the financial crisis and we

More information