Universidad Pública de Navarra - Nafarroako Univertsitate Publikoa
Public University of Navarre
| Course code: 710508 | Subject title: Taxation, Customs and Duties in International Operations | ||||
| Credits: 3 | Type of subject: Mandatory | Year: 1 | Period: 1º S | ||
| Department: Derecho | |||||
| Lecturers: | |||||
| LOPEZ LOPEZ, HUGO [Mentoring ] | SANTAOLALLA MONTOYA, CAYETANA (Resp) [Mentoring ] | ||||
| CASTRO BOSQUE, MARINA [Mentoring ] | |||||
Contents
This course, first of all, will give an introduction of what international operations (import-export) involve and how to negotiate them, in order to get the most advantageous conditions for our client. What international operations entail and how to negotiate them in the best possible way.
It will continue with some general notions of the regulation of the international sale of goods, through the Hague Convention of 1980 and what procedures and documents are used in the 4 modes of international transport: sea, land, air and road.
Highlights will be presented. Some of them are: how international purchase and sale operations are guaranteed, how the price is determined (through proforma invoices), what problems exist in the markets with behaviors that threaten the economy and the markets, and how conflicts that may arise when the purchase and sale operation is international and one of the two parties fails to comply with its obligations are resolved.
Finally, we will go down to the Spanish customs, the role of customs agents, authorized economic operators, freight forwarders, the AEAT. And it will be explained what taxes must be paid and what documentation must be completed in order to successfully complete an international sale and purchase.
Learning outcomes
- Formulate relevant decisions on transportation, logistics, and international operations considering the type of product and target market
-
Design a transnational strategy taking into account international contracting and taxation regulations.
Methodology
Cases and practices 15
Debates 2
Group assigments 2
Expositive/participatory lectures all students
Individual Reading
Exam
Evaluation
| Learning outcome | Assessment activity | Weight (%) | Minimum required grade |
| R11, R179, R181 | Attendance and active participation | 10% | |
| R11, R15, R60, R66, R152, R153, R179, R181, R185, R205 | Case resolution and/or works | 35% | |
| R11, R15, R60, R66, R153, R179, R185, R205 | Final exam | 55% | 5/10* |
Agenda
Session 1: The basics of taxation
Introduction to the Spanish Tax System
Session 2: Double Taxation Conventions I
Introduction to International Taxation: double taxation, allocation of taxing rights and tax planning as a problem
DTCs and their interpretation: structure and key concepts
Session 3: Double Taxation Conventions II
DTCs allocation rules
DTCs method article
Tax avoidance and methods to counter it
Session 4: International mobility of individuals
Spanish tax residence, Displaced workers, Expatriates tax regime, Impatriates tax regime, Frontier workers.
Session 5: Indirect taxation I
VAT I
Session 6: Indirect taxation II
VAT II
Session 7: Indirect taxation III
Special taxes and customs duties
Session 8: The negotiation
The offer
The acceptance
Lex Mercatoria
Case study
Session 9: International Commercial Dispute Resolution
English Law and Foreign Law
International Commercial Litigation- Jurisdiction
International Commercial Arbitration
Enforcement of Foreign Judgments and Arbitral Awards.
Practice
Session 10: Antitrust Law
Market protection & consumers
Trust ¿ Art 101 TFEU
Company rallies- Regulation 139/2004
Illegal state aid Art 107 & 108 TFEU
Leniency Programme
Graduation fines: 10% market value
Practice
Session 11: International sale of goods- Vienna Convention 1980
Application
Formation of the international contract for the international sale of goods.
Obligations of the parties (seller and buyer).
Fulfillment of the contract.
Compensation for damages.
International jurisdiction. The place of delivery of the goods and the determination of the special forum in international sales contracts.
Case Study
Session 12: International Tax Language
International Institutions
Tax Treaties and Investment agreements
Trust as collective investment vehicles
Imports and Exports
Case Study
Session 13: From Spain to abroad: taxation
Logistics
Free ports and customs
Authorized economic operators
AEAT
Specific documentation
Case Study
Session 14: Proforma invoice and Price
Useful documents at customs
Paying taxes
Problems and conflicts in international trade with contracting and taxation
Case Study
Session 15: EXAM -theoretical/practical multiple choice questions-
Experimental practice program
This module will have a strong practical content to assimilate the theoretical contents explained in it.
Bibliography
Access the bibliography that your professor has requested from the Library.
- Ad van Doesum, Herman van Kesteren, Simon Cornielje, Frank J. G. Nellen. Fundamentals of EU VAT Law, Second Edition. Kluwer Law International.
- Giménez, Alfonso Ortega. Guía práctica de contratación internacional 4. Esic editorial, 2022.
- Michael Lang. Introduction to the law of double taxation conventions. IBFD.
- Posner, Richard A. Antitrust law. University of Chicago press, 2009.
- Ricardo, David. "On foreign trade." 200 Years of Ricardian Trade Theory: Challenges of Globalization (2017)