Curso de Advanced International Taxation Program (Barcelona) Presencial en Barcelona.

Programa [6 créditos]
Tax controversy. A debate on some of the most conflicting rules within the Spanish Non-Residents Income Tax Law (withholdings to non-residents, cross-border services and intangibles, management fees, permanent establishment exposures, capital gains taxation, etc.). Latest administrative doctrine and case law.
Practical issues surrounding the election of the legal form for foreign investments into Spain and Spanish investments abroad (the permanent establishment, branches, subsidiaries and partnerships).
The implementation of appropriate holding company structures for inbound investors into Spain and for Spanish groups with investments abroad.
Detailed review of the Spanish participation exemption regime on foreign source dividends and capital gains, the ETVE holding company regime and the Spanish Controlled Foreign Corporation (CFC) rules.
Tax-efficient financing for cross-border investments.
Mergers & Acquisitions. Tax structuring for cross-border reorganizations, acquisitions and dispositions.
European Union Jurisprudence and its influence in the Spanish tax landscape.
Certificate
A certificate will be given to acknowledge the accomplishment of the course "Advanced International Taxation Program" to those students that attend 90% of the sessions.