Introduction
Title name: Master's Degree in International and Community Taxation (virtual ed)
Branch of knowledge: Social and Legal Sciences
Center where it is taught: law School Avda. Dr. Ángel Echeverri, s / n. South campus 15782 Santiago
Date of authorization for the implementation of the title by the Xunta de Galicia: Decree 434/2009 of December 3
Date of publication in the BOE: 10/20/2017
Date of the last accreditation: 07/29/2009
Responsible for the title:
Title coordinator: Iglesias Casais, Jose Manuel
Teaching conditions:Offer periodicity: annual
Type of teaching: virtual
Study regime: Virtual
Languages of use: Spanish GalicianInteruniversity degree:
Do not
Coordinating University:University of Santiago de CompostelagoalsThe objective of the Master's Degree in International and Community Taxation assumes the commitment to offer the student a high-quality specialized training in the area of international and community taxation that allows them to acquire knowledge and skills necessary to develop their research work in a sector of Law Especially complex due to the plurality of subjects that participate in the establishment of its regulatory norms, due to the multiplicity of normative instruments that must be taken into consideration for the resolution of a specific situation and because of the constant modifications to which these normative instruments are subjected.
The specific objectives pursued are:Analysis of the fiscal repercussions of the globalization process: double taxation, tax avoidance, economies of choice and international tax planning.
Study of the tax harmonization process in the European Union: analysis of the achievements obtained both in the field of direct and indirect taxation and also of the objectives of the future tax policy of the Union. Special attention to the incident of the European constitutional process.
Acquisition of research skills and techniques in the field of Law.
Comprehensive training of the jurist, which involves both the acquisition of knowledge of positive law and the development of capacities for interpretation, integration and application of legal regulations.
Ability to critically analyze the Law, both of its normative design and of the jurisprudence emanating from the competent Courts in tax matters.General CompetencesCapacity for understanding, analysis and synthesis, capacity for organization and planning
Oral and written communication in the co-official languages and in one or more foreign languages.
Computer skills applied to the field of study.
Ability to obtain and manage information, problem solving and decision-making capacity
Critical argument
Teamwork, in an international context, including interdisciplinary teams.
Autonomous learning and adaptation to new situations
Creativity, initiative and entrepreneurial spirit.
Knowledge of other cultures.
Motivation for quality and professional excellence.
Sensitivity to issues of social, economic and environmental reality.CurriculumSpecialties or itineraries:
Are not contemplated
Credit transfer and recognition:
Recognition of credits: consists of the acceptance by a university of the credits that were obtained in an official education, in the same or in another university, and that are computed in other different teachings for the purposes of obtaining an official degree.
Transfer of credits: implies that in the official academic documents accrediting the successive teachings for each student, the totality of the credits obtained in official teachings taken previously, in the same or in another university, that have not led to the obtaining of an official title.SaidasAcademic: as far as it would come to expand the knowledge that students usually have in tax matters once they have completed their undergraduate studies, transmitting a global vision of the tax phenomenon that transcends and completes the merely internal one.
Scientific: inasmuch as they represent an opportunity to analyze from a critical perspective the classical principles and schemes of taxation, exposing new principles and taxation schemes appropriate to a globalized economy.
