This course aims to acquire adequate knowledge in fiscal matters within the scope of business in relation to tax on the profits, that is, corporate income tax. Such knowledge has to come not only refereeing to the general or ordinary income tax, but also to those specific aspects that have to do with the structure and size of business conglomerates and supranational operations.
Throughout the course we will focus more on theoretical knowledge of accounting for regulatory standards and, especially, in its practical application, through the development of numerous simulations and case studies, concluding with an analysis of tax application forms, which are the basis for the fulfilment of tax duties.
It is, in short, with all this, to get two clear goals. On the one hand enable companies to eliminate or reduce their tax contingencies against tax administration, and on the other hand to maximize the tax benefits contained in the applicable regulations, obtaining a reduced tax cost in implementing the tax.
After completing the course the participant will be able to:
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.
CORPORATION TAX: GENERAL RULES
1. Nature an scope
2. Taxpayers and exemptions
3. Taxable income
3.1 General rules of determination
3.2 Countable income
3.3 Depreciation: general rules and special lease
3.4 Impairment losses
3.6 Special valuation rules
3.7 Temporary allocation
3.8 Exempt and reduce incomes
3.9 Compensation for tax losses
4. Tax rates, deductions for double taxation, subsidies and tax credits for investment and job creation
5. Special schemes: SMEs, cooperatives, non - profit organizations.
6. Instalments and tax management
TAXATION ON CORPORATE RESTUCTURING
1. General considerations
2. Special tax regime
2.1 Tax treatment in the Corporate Tax and Income Tax
2.2 Other advantages
2.3 Formal duties
3. Restructuring of the family business
3.1 Factors determining the restructuring of the family business
3.2 Creation of a family partnership
3.3 Creation of the family holding company
4. Practical cases
1. International conventions and treaties
2. Income affected by cdi
3. Income tax for non residents
4. Practical cases
Specified time period: This course has and extension of 70 contact ours at ENAE premises.
Timetable: This course is delivered on Monday and Tuesday from 16:30 h. to 21:30 h.
Place and Address: Edif. ENAE. Campus Universitario de Espinardo 30100 Espinardo Murcia- Spain
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.
Are you interested? Obtain the following benefits:
Price: 1.350 €
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.
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.
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.