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Corporate taxation

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Category:

Finanzas, Auditoría y Fiscalidad

Mode: Presencial
Edition: XXXIV
Start: 13/12/2021
End Registration: 13/12/2021
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Description

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.

Information

Goals and Student Profile

Goals

After completing the course the participant will be able to:

  • Know the current legislation on corporation tax
  • Identify correctly the tax impact on different economic events affecting the company.
  • Assess the cases in which tax law is separated from the accounting rules and imposes certain adjustment to results on the profit and loss account.
  • Maximize the enjoyment of tax benefits regulated in the Law
  • Develop relevant tax returns and comply with the duty to present them in timescale.
  • Be able to  anticipate possible solutions to tax contingencies and know the criteria for interpretation by 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

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

3.5      Provisions

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

 

INTERNATIONAL TAXATION

1.  International conventions and treaties

2.  Income affected by cdi

3.  Income tax for non residents

4.  Practical cases

Faculty

MOLINA MILANÉS, JOAQUÍN
Degree in Law, University of Murcia.
More details
Has been administrator at the Tax Office of Mula and has participated in working groups of the Internal Revenue Service. He has also international experience as Member of the Tax Panel of Experts of the International Monetary Fund. He has taught numerous courses at Institute of Tax Studies within the Personnel Training Plan of the Internal Revenue Service and participated in different workshops and conferences for the dissemination of information about new or modified regulations pertaining to tax law. He currently works for the Corps of State Comptrollers and Auditors as Head of the Tax Management Unit of the Regional Office of the Internal Revenue Service in Murcia.

Specified time period and Place

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


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Methodology

Terms of Payment and Scholarship

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.

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-SOCIEDADES-XXXIV
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