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Programa

International Taxation

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CONCEPTOS
CLAVE
1
CONCEPT AND CHARACTERIZATION. THE INTERNATIONAL CONTEXT. THE SOURCES
2
CUSTOMS DUTIES: ELEMENTS OF TAXATION
3
CUSTOMS MANAGEMENT
4
CUSTOMS PROCEDURES
5
OTHER CUSTOMS DUTIES
Matrícula
Categoría:

Finanzas, Auditoría y Fiscalidad

Modalidad:Online
Precio: 590 €


Description

The cost of imported goods will be based not only on price and terms of purchase, but also will depend on the amount of taxes you have to satisfy, so their knowledge is essential in the taking of marketing strategic decisions of the company, in order to determine whether or not to perform a specific operation, and necessary to set goals in the medium and long term business, so as to ensure their competitiveness.

The amount of the community taxes is changing; not only in time but that the customs debt has a wide disparity in tax rates of some goods in respect to others. Even for the same type of goods, we have large swings in taxation, mainly depending on the origin of the goods and the potential tax benefits that may be requested.

These concepts lead to the need for a classification of goods, using a harmonized tariff nomenclature, through which we can determine the specific classification of goods, numerical codes and through them, the various rights and measures.

The course is completed with the study of some internal taxes that affect goods traded internationally: The special taxes, which are excise duties on certain goods.

Información

Goals

After completing the course the participant will be able to:

  • First, to know systems of classification of goods, or nomenclature, their general rules of interpretation, and how to access to these classifications, this will allow you to always know the rights and measures applicable to the goods traded internationally.

  • To master all types of import applicable duties, and as is settled thereof, being able to determine its amount.

  •  Know the measures provided on a temporary basis to reduce the amount of duty applicable tariff or saving measures in order to be able to request their application.

  • Manage the basics about the origin of the goods, preferential and non preferential.

  • Be able to determine the customs value of goods, which is the tax base of the rights of ad – valorem tariff.

  •  Acquire basic knowledge of the import procedures and Single Administrative Document (SAD).

  • Get in the knowledge of Excise, in connection with the international trade of goods.

Specified time period and modality

Specified time period: This course has and extension of 30 hours.

Timetable: This course is delivered on Friday from 16:30 h. to 21:30 h. and Saturday from 9:00 h. to 14:00 h.

Modality: This course is taught online live, you can interact with the teacher and classmates during the course of the class and solve your doubts at the moment.

Methodology

1. Theoretical presentations alternated with practical exposure so as to see their relationship with results in business. The interrelation between theory and practice is a methodology in which students must be involved. This methodological issue will be used for both business executives and professionals, and for recent graduates who want to join the same course.

2. Several case studies are sent from those that companies have been facing in real life for students, with the relevant knowledge acquired, to do the analysis between the different lines of action that may arise and choose the one considered more realistic and adjusted to the case. The student should become accustomed to making decisions and understand the implications of them.

3. Case studies and readings will be sent to participants through the virtual campus. At the same time chat forums or debate centres may be created on campus or virtual in which the views of the participants will be contrasted. . These tools will be used by the students to contrast their different points of view.

4. Virtual Campus is a tool that allows a much more fluid relationship between students and teachers at personal and on line level.

PROFESORES

MÓDULOS

CONCEPT AND CHARACTERIZATION. THE INTERNATIONAL CONTEXT. THE SOURCES
  • Customs law. Concept. Characterization of tariff taxes

  • The economic context and its legal implications

  • GATT, WTO and WCO

  • The European Union as a customs union

  • Basic customs standards and implementing powers

CUSTOMS DUTIES: ELEMENTS OF TAXATION
  • Taxable event. Customs territory

  • Exemptions

  • Subjects

  • Taxable income

  • Tariff classification

  • Rates

  • Origin of goods

CUSTOMS MANAGEMENT

 

  • Entry of goods, summary declaration and temporary storage
  • Declaration of dispatch. Simplifications
  • Levante and liquidation
  • Payment and post-release control
  • Repayment and remission of duties
     

CUSTOMS REGIMES
  • Release for free circulation

  • Special arrangements: transit, warehousing, special destinations and processing

  • Export. Re-exportation.
     

OTHER CUSTOMS DUTIES
  •  Additional duties and agricultural component

  •  Anti-dumping duties

  • Countervailing duties
     

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