Executive Master’s Degree in Tax Advice

The tax regime applicable to economic activities and transactions has become increasingly important. Professionals from many different fields need to have suitable knowledge of the tax system to be able to perform their work. Moreover, the tax system is constantly changing and evolving in all countries, meaning that tax professionals need to continually update their knowledge.

The Executive Master’s Degree in Tax Advice enables professionals interested in providing tax advice to not only update but also perfect their skills, and is of interest to those who engage directly in tax advisory services and those who touch on tax advice in some way in their professional activity.

Overview
Aimed at:

Professionals who provide tax advice or accounting services at law firms or consultancy firms; professionals belonging to the tax department of companies and financial institutions; audit professionals wishing to supplement their tax knowledge; professionals who provide advice in the area of private banking; and other professionals from firms or companies who wish to supplement their tax knowledge.

  • Duration: From October 2019 through June 2020
  • Start of selection process: November 2018
  • Timetable:Fridays from 4 p.m. to 8 p.m. and Saturdays from 10 a.m. to 2 p.m.
  • Course type: In person
  • Dedication: Part time
  • Total hours: 232 hours
  • Tuition fees: €14,000 (2019-2020 fees)
Academic information

Aim

The Executive Master’s Degree in Tax Advice seeks to provide students with the necessary know-how to be able to provide tax advice in its many forms.

The program offers a comprehensive, practical, current and systematic view of the substantive and procedural aspects of the Spanish tax system, using methodology typical of postgraduate programs.

Keeping tax skills up to date is a fundamental objective in view of the changes which have transformed our tax system and which have a direct impact on the professional pursuit of the advisory activity.

Methodology

The course is designed to offer the maximum return on efforts made by students who are combining study with their professional activity and aims to optimize the time available, whether in class or private study. The program takes a practical approach with a sound conceptual base, bringing together the experience of the teaching staff and of the students.

Sessions include a balanced mix of individual study and teamwork, using practical case studies to perfect students’ ability to analyze the situation, provide alternatives and deliver viable solutions to real situations and problems.

Characteristics

  • Limited number of students on each program, in order to facilitate the exchange of ideas and experiences among students.
  • Taught by renowned professionals from Garrigues and from the leading law firms, companies and organizations related to the areas studied.
  • The program combines theory sessions, which teach the skills and knowledge inherent in each discipline, with highly practical sessions, in which students apply the skills and knowledge acquired to case studies taken from real-life professional practice.
  • In-depth study of the subjects making up each area.

Structure

The program content is structured into six main subject areas:
Introductory and Supplementary Subjects

Introductory and Supplementary Subjects

This first group of subjects aims to ensure that students have the necessary training to adequately understand the course content.

Personal Taxation and Taxation of Wealth

This block involves the study of taxes relating to individuals, paying special attention to the issues that enable the pursuit of the tax, wealth and inheritance planning function, following the evolutional cycle of the income or wealth: generation, possession, movement and transfer, with a special focus on the new tax treatment of savings in its different forms.

Business Taxation

This module covers the main taxes levied on legal entities (corporate income tax and value added tax) and which form the core of direct and indirect taxes levied on businesses. It also covers the new transfer pricing regulations.

Tax Procedure

This area involves the practical study of the legislation governing taxpayers’ dealings with the tax inspection authorities and with tax management and collection agencies, as well the defense of taxpayers’ interests before economic-administrative tribunals and judicial review courts, following an analysis of the fundamental tax system.

International and Nonresident Taxation

The aim in this area is to provide a general overview of international taxation, including the study of nonresident income tax regulations and of the impact of international tax treaties on this tax, as well as an analysis of Spanish investments abroad and transfer pricing. The module is completed with an introduction to international tax planning and the practical analysis of international tax treaties.

Specialist Analysis Workshops

These workshops have a triple aim: Firstly, to highlight the connection between the different disciplines in a harmonious way to gain an overall perspective of tax matters. By analyzing and discussing complex case studies, students are trained to evaluate the scope of the decisions taken in each case and the overall tax consequences of each practice or of the different alternatives that may be considered in order to find the most suitable tax solution. Secondly, to acquire in-depth knowledge of taxation in specific areas which, due to their importance, frequency or future projection, are considered particularly interesting and beneficial in helping students increase their professional competitiveness and increase the market environment in which they practice. Lastly, to develop and apply tax planning techniques, both national and international, that enable students to design asset or business management proposals in order to obtain, within the law, the optimal tax treatment.

Assessment

Student performance is measured using the following assessment methods:

  • Continuous assessment, based on class participation and the resolution of case studies throughout the course.
  • Presentation and defense before a panel of three case studies.

Diploma

Obtainment of the “Executive Master’s Degree in Tax Advice” and the final grade will depend on the overall results obtained in the assessments and on attendance of at least 80% of teaching sessions.

Course synopsis