Referring to knowledge

The teaching methodology enables students to acquire the generic and specific competences established for the subject. Lectures provide the knowledge required to identify the economic agents active in international contexts and to understand how they interrelate and the consequences of the application of different rules, such as double taxation agreements and internal regulations. They also provide a general understanding of the liquidation mechanisms for the principal taxes, taking into account international requirements. This methodology also guarantees proficiency in critical thinking and analytical skills.

In addition, practical activities and problem-solving exercises are used to develop the students’ capacity for analysis and synthesis and, above all, the practical application of theoretical knowledge, and the capacity for decision-making and the ability to adapt to new situations. They also offer the opportunity to learn how to complete standard declarations for the most common taxes, to make decisions based on potential or hypothetical changes in taxation, and to determine optimal tax strategies for companies and from the perspective of the tax administration, taking into account international requirements.

By default, students are assessed on a continuous basis, including continuous assessment activities and a final exam. Continuous assessment consists at least of a mid-term examination. It may also include an oral presentation and assignments to be completed at home, depending on the number of students enrolled in the group.

The weighting of each part in the final grade is the following:
a) Continuous assessment: 40%.
b) Final exam: 60%.

To pass the course, students must obtain 5 out of 10 points (weighted average score), as well as a minimum score of 4 out of 10 points in the final exam.

The repeat assessment follows the same format and rules as the standard assessment. It includes repeating the final examination, while keeping the results for continuous assessment.

Students enrolled in an English-speaking group must write their exams in English.

Examination-based assessment

The single assessment system consists of one single final exam worth 100% of the final grade. The exam may include theory questions, case studies and exercises.

To pass the course, students must obtain a mark of 5 out of 10.

The repeat assessment follows the same format and rules as the standard assessment.

Students enrolled in an English-speaking group must write their exams in English.