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Taxation for Financial Officers

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Category:

Finanzas, Auditoría y Fiscalidad

Mode: Presencial
Edition: XXVII
Start: 08/04/2022
End Registration: 08/04/2022
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Description

It seems unnecessary to emphasize the close relationship between the company’s finances and fiscal variables.

The profitability of the company and its balance sheet are affected very significantly by taxes on corporate profits, and in particular the income tax. In turn it is essentially modified by the application of reductions and allowances in its base and its share of very diverse origin, allowing a legitimate, a priori, planning of commercial, financial, corporate and investment, depending on their conditions and tax purposes.

It is precisely in the field of strategic planning for real and financial investments and sources of funding and disinvestments processes, where the fiscal strategy becomes the most important because it determines, to a degree at times decisive, the financial return - tax of such investments and the rate of return. The action in relation to accounting depreciation and tax depreciation  off – the balance sheet allows important tax savings and funding to “zero type ” investment.

For the same reason are far – reaching important  tax issues in strategic corporate transactions such as mergers, asset sales block, contributions to society, exchange of shares and so on where eligibility for a tax neutrality regime is, often, determining the viability of such operations. 

There are tax issues such as the operational VAT or withholding taxes, among others, which significantly affect the treasury of the company.

Finally we cannot fail to mention two aspects in which the consideration of their tax condition is essential. We refer primarily to concerns regarding the internationalization of the company, and second to the successions of family business.

This course aims to introduce the participant in this complex world of taxation of the company and its relationship with its mercantile, financial, commercial and strategic aspects.

Information

Goals and Student Profile

Goals

After completing the course the participant will be able to:

  • Have a working knowledge and practical “map of the territory” that is the fundamental scheme of the tax obligations of a company and its interrelationships with other financial parameters of the same.
  • Provide adequate legal framework for commercial and corporate issues that affect the fiscal aspects.
  • Know the VAT and other taxes related to the company’s business operations and how this affects their cash flow. Special reference to the taxation of international trade operations.
  • Recognize the tax issues relating to third party withholding taxes and the incidence of it in the cash flow of the company and even in the team’s remuneration policy.
  • Manage the taxation of income, especially with regards to income tax, and learn about the incentives that allow minimize or defer its impact on the income statement through cuts or reductions in the tax base and the fee. Issues of “Corporate Groups” and possibility of consolidated statements.
  • Plan investments, disinvestments, financial resources or financial and corporate transactions as well as different forms of international cooperation, taking into account the effect of tax variables.
  • Have knowledge at least on the essentials of the international taxation elements.
  • Know the tax consequences of the disciplinary system and the means and resources of defence against the Tax Administration.

 

Student Profile

 

ENAE Business School is very conscious of the fact that every teaching institution is built by all and must be very careful about participant selection right from the very start by analysing their CV, qualification certificates, admission exam and through a personal interview of the student by the program director. Depending on the program, ENAE Business School carries out tests to evaluate language competence.

Most of our students come from the business world about 80% of ENAE’s students are graduate professionals and executives who wish to update their knowledge and improve their skills. These students come from different academic backgrounds mostly engeneering, business, law, economics, communication and humanities.

We encourage young and talented graduates with entrepreneur spirit to be involved in our programs as a fast track to achieve their goals in the business World.

Curriculum

CONTENTS

SOCIETY AND COMMERCIAL ASPECTS

  1. Business form and taxation. Connection points

  2. Individual enterprises

  3. Civil society and commodities of goods

  4. Corporations (Plc - Ltd). Capital Companies Act.

  5. Responsibilities of business and administration

  6. Accounting and mercantile obligations

  7. Corporate groups

  8. Forms of international cooperation. Domestic and international business.

  9. Specific problems of the family business

TAXATION OF THE COMPANY

  1. General scheme. Taxes. Fiscal calendars.

  2. Substantive and procedural tax rules

  3. Tax obligations. Penalties. Inspection. Resources.

BILLING VAT

  1. Analysis of VAT in the company in connection with the sales process / sales and purchases.

  2. Exemptions. Tax rates, Settlements schemes. Formal obligations and statements.

  3. Recovery of amounts of VAT. Returns. Relationship between tax and cash flow in the company.

  4. The VAT in international trade transactions.

TAX DEDUCTIONSON ACCOUNT OF THE INCOME TAX

  1. Business retention obligations to third parties in income tax.

  2. Withholding workers, professionals, entrepreneurs, local landlords.

  3. Special issue of capital income (dividends, royalties, patents and trademarks, intellectual property).

  4. Non – resident withholding property

TAXATION OF BUSINESS ACTIVITIES IN THE INCOME TAX

  1. General scheme of income tax and in the same situation of business and professional income.

  2. Schemes estimate of business income. Direct estimation. Objective evaluation of modules.

  3. Obligations, Presentation models.

  4. Connections Income tax  / corporate tax

INCOME TAX (I)

  1. General scheme of corporate tax

  2. Relationship between business accounting and taxes

  3. Tax base. Reductions. Depreciations tax free.

  4. Tax incentives. Bonus share

  5. Tax rates. Reduced rates

  6. Transactions, relations with partners and partnerships thereof.

  7. Special schemes. Large company regime. S.M.E.s regime. Taxation of corporate groups. Other special schemes.

  8. Taxation on income tax and corporation tax on the partners of an entity. Taxation of dividends. Taxation of capital gains.

INCOME TAX

  1. Taxation of corporate operations and finance. Relationship between corporate tax and income tax

  2. Selling stocks and shares. Sales by natural people and legal people. Special issue of the sale of shares in partnership with real estate assets.

  3. Capital increases and reductions. Transactions in shares and bonds. Operations like “accordion”. Equity loans.

  4. Mergers, transfers of assets, stock swaps. Neutral tax regime.

  5. Basic scheme of international taxation. International double taxation. Treaties to avoid double taxation. Mechanisms to eliminate the corporate income tax.

OTHER TAX ISSUES

  1. Transmissions of the company. Taxation. Selling stocks and shares. Sales by natural people and legal people. Special issue of real estate assets. Holding companies.

  2. The Wealth Tax and the company. Exemptions.

  3. Specific problem of transmission of the family business. Inter - vivo and mortis causa. Gift Tax and Inheritance. Reductions and bonuses for transmissions of family business. Special issue holding companies. 

Faculty

DE ECHAGÜE MENDEZ DE VIGO, JOSÉ ANTONIO
Professor at ENAE Business School. Ph.D. in Financial and Tax Law, University CU of Buenos Aires. Degree in Political, Economic and Commercial Sciences, Complutense University of Madrid.
More details
In addition to his broad education, José Antonio de Echagüe Méndez de Vigo holds a Degree from the Statistics and Operational Research School - Complutense University of Madrid. Professor at EOI (School of Industrial Organization), INCYDE Foundation, Chambers of Commerce, Industry and Navigation, the National Council of Chambers and the School of Tax Studies (Bilbao ? Madrid), he has also been associated professor at the Complutense University of Madrid in the Chair of Public Finances of the Faculty of Economics. He is at present Managing Partner and tax and financial consultant of the consulting firms Iberinver and Euskalinver Abogados with offices in Madrid and Bilbao as well as member of the advisory board of several companies.

Specified time period and Place

Specified time period:  This course has and extension of 20 contact ours at ENAE premises.

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

Place and Address:
Edif. ENAE. Campus Universitario de Espinardo 30100 Espinardo Murcia- Spain


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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.

  5. Teaching the course will take into account how the student intends to apply the knowledge acquired to the final project at the end of the Master.

Terms of Payment and Scholarships

Are you interested? Obtain the following benefits:

Price: 390 €

ENAE Business School offers the following discounts:

Partner companies of FUERM, their workers, and the members of Asociacion de Antiguos Alumnos of ENAE Business School will obtain a 10% of discount.

See if your company is a member of FUERM and ENAE

Scholarships

If the amount of the program is paid by your company through the credit offered by the Tripartite Foundation you may recover all or part of the amount of the program in ENAE Business School, discounting the amount to be credited for the payment of social insurance.

Part of the amount paid of our training programs, in-person and In Company, could be recovered through the Tripartite Foundation (only Spanish companies).

Ask us for more information. We make the process for obtaining the discounts to all those students who request it, at no additional cost to your training.

Admission Process

This program is part of a Master that has limited availability. Taking this course will provide you great oportunities for expanding your professional networks. Final admission decision is reserved to ENAE Business School on the basis of prerequisites established for the course, room availability and specific group profile required.

FACULTY

PROG-LE-FISCALIDAD-XXVII
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