What subjects will you study?
The Master's Degree University Degree in advisory service Fiscal is composed of 60 ECTS credit credit divided into 2 modules, it lasts one year and is face-to-face.
Master's Degree in Tax Consultancy
The Master's Degree en advisory service Fiscal provides student with a training suitable for the professional development of the advisory service fiscal. To this end, the disciplines taught refer fundamentally to the tax system, since the aim is to prepare students for the professional performance of the tax advisory service . The disciplines taught in the classroom-based module (legal-tax, economic-business and complementary) are divided thematically and are taught in time, in a way that enables the student to perceive the multifaceted significance of the tax phenomenon.
The different subjects address the aforementioned problems from all relevant perspectives: Principles, sources and tax relations, Management and Inspection, Review and Administrative Appeals, Personal Income Tax, Corporate Income Tax, VAT, etc. (legal-tax). The legal-tax training referred to above is complemented by the teaching of disciplines with economic-business content, in order to provide the future advisor tax practitioner with the most realistic and complete possible view of the tax phenomenon. To this end, the Master's Degree includes subjects such as financial accounting, company accounting, financial mathematics, strategy and finance, operations planning and Structures, etc. Likewise, a number of teaching hours are expressly reserved for the teaching of complementary subjects, useful for student (Deontology, International Legal English, etc.). In line with the aforementioned training objectives, the teaching method used is known as the "case method".
Subjects
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Personal income tax. 3 ECTS credit
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Corporate income tax. 3 ECTS credit
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Personal income tax. Advanced issues. 1 ECTS credit
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Corporate taxation. Advanced issues. 1 ECTS credit
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Value added tax. 3 ECTS credit
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Value added tax. Advanced issues. 1 ECTS credit
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Excise duties and customs. 1 ECTS credit
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Tax management and documentation. 2 ECTS credit
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Tax Praxis - Inspection and review at management assistant. 2 ECTS credit credit
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Criminal Law and sanctioning. 1,5 ECTS credit
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Collection of taxes. 1 ECTS credit
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Foral tax regimes. 1 ECTS credit
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Local and regional taxes. 1,5 ECTS credit
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Transfer tax and stamp duty. 1 ECTS credit
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Inheritance and gift tax. 1 ECTS credit
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Wealth tax. 0.5 ECTS credit
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EU Tax Law*. 1 ECTS credit
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International Taxation. 1,5 ECTS credit
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Advanced topics on International Taxation*. 1 ECTS credit
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Taxation of financial products. 1 ECTS credit
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Taxation of corporate restructuring operations. 1,5 ECTS credit
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International tax planning. 1 ECTS credit
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Tax planning and wealth management. 1 ECTS credit
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Taxation of strategic sectors. 1 ECTS credit
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Tax fraud and anti-avoidance measures. 1 ECTS credit
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The business company. 3 ECTS credit
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Transfer pricing. 1 ECTS credit
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Human rights and taxation. 1 ECTS credit
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Accounting. 3 ECTS credit
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Financial management. 4 ECTS credit
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Ethics. 0.5 ECTS credit
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International Legal English. 1 ECTS credit
The intensification module aims to consolidate the knowledge and skills acquired during the classroom module. The aim is for students to demonstrate their ability to function in the professional environment.
For the same reason, passing the programme requires the defence of a Master's dissertation before a panel of judges, which includes an opinion prepared by student on a complex case of tax law, in which numerous problems are raised in the different areas that have been the subject of learning during the course.
Depending on the purpose for which the Master's Degree University Degree in advisory service Fiscal, professional or academic, the programme includes an internship in law firms, companies and consultancies, an supervised project or a overseas study period. The internships are aimed at students who have chosen the Master's Degree from a professional perspective.
Those students who have opted for this programme as a method of academic specialization can choose between a supervised project or a overseas study period.
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Master's thesis. 6 ECTS credit
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Practices, work jurisprudential directed or overseas study period.
International Legal Week in New York
This is an intensive week at IESE Business School New York on international arbitration, law firm organisation and American economics.
Master's Degree at advisory service Fiscal + Master's Degree in Access to the Legal Profession and Public Prosecutor's Office
Module I: Face-to-face classes -48 ECTS credit-.
The Master's Degree in Tax Consultancy provides student with adequate training for the development professional tax consultancy. To this end, the disciplines taught refer fundamentally to the tax system, since the aim is to prepare students for the professional performance of tax consultancy. The disciplines taught in the classroom module (legal-tax, economic-business and complementary) are divided thematically and are taught in time, in a way that enables student to perceive the multifaceted significance of the tax phenomenon.
The different subjects address the aforementioned problems from all relevant perspectives: Principles, sources and tax relations, Management and Inspection, Review and Administrative Appeals, Personal Income Tax, Corporate Income Tax, VAT, etc. (legal-tax). The legal-tax training referred to above is complemented by the teaching of disciplines with economic-business content, in order to provide the future advisor tax practitioner with the most realistic and complete possible view of the tax phenomenon. To this end, the Master's Degree includes subjects such as financial accounting, company accounting, financial mathematics, strategy and finance, operations planning and Structures, etc. Likewise, a number of teaching hours are expressly reserved for the teaching of complementary subjects, useful for student (Deontology, International Legal English, etc.). In line with the aforementioned training objectives, the teaching method used is known as the "case method".
Subjects
-
Personal income tax. 3 ECTS credit
-
Corporate income tax. 3 ECTS credit
-
Personal income tax. Advanced issues. 1 ECTS credit
-
Corporate taxation. Advanced issues. 1 ECTS credit
-
Value added tax. 3 ECTS credit
-
Value added tax. Advanced issues. 1 ECTS credit
-
Excise duties and customs. 1 ECTS credit
-
Tax management and documentation. 2 ECTS credit
-
Tax Praxis - Inspection and review at management assistant. 2 ECTS credit credit
-
Criminal Law and sanctioning. 1,5 ECTS credit
-
Collection of taxes. 1 ECTS credit
-
Foral tax regimes. 1 ECTS credit
-
Local and regional taxes. 1,5 ECTS credit
-
Transfer tax and stamp duty. 1 ECTS credit
-
Inheritance and gift tax. 1 ECTS credit
-
Wealth tax. 0.5 ECTS credit
-
EU Tax Law*. 1 ECTS credit
-
International Taxation. 1,5 ECTS credit
-
Advanced topics on International Taxation*. 1 ECTS credit
-
Taxation of financial products. 1 ECTS credit
-
Taxation of corporate restructuring operations. 1,5 ECTS credit
-
International tax planning. 1 ECTS credit
-
Tax planning and wealth management. 1 ECTS credit
-
Taxation of strategic sectors. 1 ECTS credit
-
Tax fraud and anti-avoidance measures. 1 ECTS credit
-
The business company. 3 ECTS credit
-
Transfer pricing. 1 ECTS credit
-
Human rights and taxation. 1 ECTS credit
-
Accounting. 3 ECTS credit
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Financial management. 4 ECTS credit
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Ethics. 0.5 ECTS credit
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International Legal English. 1 ECTS credit
Module II: Intensification module -12 ECTS credit-.
The intensification module aims to consolidate the knowledge and skills acquired during the classroom module. The aim is for students to demonstrate their ability to function in the professional environment.
For the same reason, passing the programme requires the defence of a Master's dissertation before a panel of judges, which includes an opinion prepared by student on a complex case of tax law, in which numerous problems are raised in the different areas that have been the subject of learning during the course.
Finally, the programme includes an internship in law firms, companies and consultancies.
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Master's thesis. 6 ECTS credit
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Practices, work jurisprudence directed or overseas study period .
Module I: framework -3 ECTS credit-.
It is designed to provide students with knowledge of the different responsibilities linked to the exercise of professional activity; to know how to apply procedures for determining, invoicing and collecting fees; to know the organisational environment as well as to develop skills and abilities for the choice of strategies in the defence of clients' interests.
Subjects
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The legal profession. 1 ECTS credit
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Business Development. 1 ECTS credit
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People management. 1 ECTS credit
Module II: The Figure of the Lawyer -16 ECTS credit-.
Module II (16 ECTS credit) is entitled The Role of the Lawyer. In it, students must pass two subjects. The first, "Professional Deontology of the Lawyer" (3 ECTS credit) will train them in the professional deontological rights and duties related to the profession of the lawyer, in their relationship with clients and the other agents involved in the professional relationship of the practitioner, as well as giving them the ability to identify situations of conflicts of interest and the different responsibilities linked to the exercise of professional activity. The second, "Instruments and Techniques of Action" (13 ECTS credit), is aimed at training in the use of the different techniques for the composition of interests and knowing how to find solutions to problems; to develop oral expression, teamwork and those skills that lead to greater efficiency in their work.
Subjects
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Lawyer's ethics and liability. 3 ECTS credit
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Negotiation and applied rhetoric. 1 ECTS credit
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Time management and organisation of meetings. 0.5 ECTS credit
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International Legal English. 1,5 ECTS credit
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Accounting. 3 ECTS credit
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Financial management. 4 ECTS credit
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Office Management. 1,5 ECTS credit
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Strategy. 1,5 ECTS credit
Module III: The Lawyer's Role -35 ECTS credit*-.
Module III, Acting as a Lawyer (35 ECTS credit) is made up of three subjects; "Areas Materials of defence" (16 ECTS credit); "Systems of Jurisdictional Protection" (16 ECTS credit), and "Alternative Dispute Resolution Systems" (3 ECTS credit). This module provides students with the ability to apply the theoretical knowledge acquired during Degree in Law to the changing reality and multidisciplinary of the practice of the profession in a practical way and multidisciplinary. They will be familiar with the strategy of the different areas of professional practice in the different systems of jurisdictional protection and the methods of conflict resolution as an alternative to the jurisdictional route framework . Module III incorporates the Clinicum methodology, which consists of learning based on the resolution of problems in which the student has a high academic load given that they are resolved in a team at class with a tutor who guides and orients them to propose a solution. It is not enough just to reach a legal conclusion; the student has to use the tools acquired so far in the programme and apply management elements, as the team acts in the same way as a law firm.
In this way, the three subjects address the three facets of the lawyer. Firstly, as advisor (both designing legal solutions to operations or problems and as a strategy to prevent conflicts before they occur), as a litigator and, finally, as a mediator.
*16 ECTS credit of the Specialisation Master's Degree are validated.
Subjects
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Forensic practice and litigation. 1 ECTS credit
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Civil Praxis. 3,5 ECTS credit
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Commercial practice. 2 ECTS credit
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Criminal Praxis. 3,5 ECTS credit
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Tax practice. 2 ECTS credit
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Litigation practicemanagement assistant. 3 ECTS credit
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Labour practice. 2 ECTS credit
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Arbitration practice. 2 ECTS credit
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Subjects that can be validated in the specialization program Law section of business:
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Company law. 6 ECTS credit
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Credit protection. 1 ECTS credit
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Liability of the Public Administration. 1 ECTS credit
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Consumer protection. 1 ECTS credit
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Public sector contracts. 1 ECTS credit
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Promotion, collaboration and exchange contracts. 1 ECTS credit
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Commercial distribution contracts. 1 ECTS credit
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Contracts of carriage. 1 ECTS credit
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Banking contracts. 1 ECTS credit
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Financing and guarantee contracts. 1 ECTS credit
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Insurance contracts. 1 ECTS credit
Module IV: Internship -30 ECTS credit-.
Module IV, External Internships, (30 ECTS credit) is designed to give student first-hand experience of professional practice. Internships may be carried out in courts or tribunals, public prosecutors' offices, companies or professional law firms, Departments legal or human resources offices of public administrations, official institutions or companies.
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External internships. 30 ECTS credit
Module V: Master's Thesis -6 ECTS credit-.
Finally, in module V, Final Master's Thesis (6 ECTS credit), students must solve a case in which all the subjects and competences developed in the classroom module are put into practice. The student will have to submit a written report and defend it orally before a Tribunal.
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Master's Thesis. 6 ECTS credit
Methodology
The programme uses the case method as a system of teaching, which consists of solving real problems involving thorough analysis of the facts and proposal of solutions and alternatives. To get the most out of it, student is required to prepare each case individually and then discuss it in a team before attend at discussion on class directed by the teacher. It is a process that enriches learning due to the contributions of the other class colleagues and the solution proposed by the teacher.
In addition to this, the following learning methodologies are also used:
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Lectures by the lecturer in which the fundamental points of subject are set out in order to prepare the student for practical subjects student . The blackboard, computer, projections, etc. will be used for this purpose. It is advisable for students to go to class having prepared the corresponding Materials , which will be available beforehand.
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Discussion of problems posed by the teacher and their public discussion. Previous personal work and the organisation of the discussion in working groups are required.
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Case discussion. Through the analysis of real cases, students and academic staff engage in a process of in-depth discussion about the circumstances faced by a corporate legal practitioner.
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Simulation of professional situations. The starting point is a scenario similar to those faced in the practice of the legal profession advisor so that the student, personally and by group, adopts different roles and acquires the work habits that characterise the profession.
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Direction of the Master's thesis.
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Tutoring. Sessions with the lecturer and/or with the tutor internship.
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Preparation of reports, briefs, opinions and the like.
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REGULATIONS
- rules and regulations of permanence in the programs of study of Degree
- rules and regulations of permanence in the programs of study of Master's Degree
- rules and regulations of credit recognition for Degree
- rules and regulations of credit recognition for Master's Degree
- rules and regulations of Credit Recognition for Technician of training Profesional
- rules and regulations University Basics
- rules and regulations general about assessment