International Taxation

Identify the various tariff taxes and their relationships with the rest of the tax system

Identify the rules that regulate tariff taxes, the legal relevance of each of them and the framework in which they operate

Know the elements of quantification of tariff taxes and their basic regime

To know the different acts that integrate the procedures of application of the tariff taxes

Identify the tariff regime to be used according to the needs of the operator in each case

Identify the VAT implications of international trade operations, both goods and services

Analyse the basic aspects of the OECD Model Double Taxation Convention.

Identify the different income tax consequences depending on how the other jurisdiction operates

Understand the requirements for becoming an Authorised Economic Operator.