Virtual Campus

Advanced Program in International Taxation

A course designed for professionals in tax, accounting, financial and management consulting who seek to deepen their technical tax knowledge at the international level.
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Modality

Virtual

Duration

25 Weeks

Language

Spanish

Credits

Curriculum

Since its inception, the University for International Cooperation has been interested in the issue of taxation, understanding that, within its conception of social sustainability, the problems of progressive collection of resources for the State and the need for them to be used rationally to solve its activities and promote a fair distribution of wealth that allows for a balanced society, constituted an ethical imperative of study.

 

Thus, in due course, it created the Master's Degree in Business and Tax Law, an authentic pioneer in higher education in our country, to which was added later the Master's Degree in Tax Advisory and other special programs, among which the Doctorate in European Tax Law stands out.

 

Now, taking into consideration the needs of tax operators, SPECIALIZED STUDIES presents this SUPERIOR PROGRAM IN INTERNATIONAL TAXATION, with the objective of providing professionals who work in the areas of tax, accounting, financial and management consulting with the technical knowledge necessary for their work.

 

Thus, the FACULTY OF LEGAL AND SOCIAL SCIENCES of the UNIVERSITY FOR INTERNATIONAL COOPERATION (UCI) in the company of recognized and distinguished professionals who have been part of its faculty for many years offers this specialized program.

Course 1

Elements of international taxation

  • Concepts and principles of international taxation.
  • Tax liability criteria.
  • Tax residency.
  • International double taxation.
  • Methods to avoid double taxation.

Sources of International Tax Law: special reference to double taxation treaties.

  • International Sources of Law: From softlaw to the Double Taxation Convention
  • Structure of the OECD Model Convention and differences with the UN Model
  • Special features of the Costa Rica-Germany Agreement and the Costa Rica-Spain Agreement
  • European International Tax Law: Sources and Harmonization

International exchange of tax information

  • Purpose of Information Exchange. Modalities of exchange: spontaneous, on request and automatic.
  • Specific clause contained in a Convention to avoid double taxation (Evolution of the Standard).
  • Global Forum on Transparency and Exchange of Information for Tax Purposes.
  • Model Tax Information Exchange Agreement.
  • Convention on Mutual Administrative Assistance in Tax Matters.
  • Foreign Account Tax Compliance Act.

Anti-abuse measures: BEPS as a framework for international tax action

  • Anti-BEPS project: the largest effort in the West to counteract tax base erosion and artificial profit shifting.
  • Contextualization of the Main BEPS Actions
  • Implementation, Challenges of BEPS, Future Prospects in International Taxation

Tax planning

  • What is tax planning?
  • Limits to the lawful right to take advantage of option savings
  • Global international tax planning risk framework
  • How is the effectiveness and efficiency of tax planning measured?

Degree requirements and profile

Entry requirements

Addressed to:

 

  • Legal operators -judges, judicial officers, civil service advisors, litigation attorneys-, professionals working in the areas of tax, accounting, financial and management consulting.

Profile of graduates

Those who complete the five courses of the study program will receive a diploma in digital format of 120 teaching hours, for the development of face-to-face and virtual activities (individual or collective as appropriate).


It is possible to obtain individual printed certificates for the program or for each of the approved courses at the current price at the Registrar's Office. The cost of sending the printed certificates via international courier is not included in the course fees.


They shall be paid at the respective supplier's rate.

Investment value

Program: Advanced Program in International Taxation

Single enrollment

$ 250 USD

Course fee

$ 350 USD

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