Master in International Tax Consulting

Responding to market needs.

A tax consultant can no longer be a mere tax filer. They must be a professional capable of offering a comprehensive tax planning service to individuals and legal entities, both in national and international contexts.

To be able to offer this type of advice, it is essential that their training combines a technical analysis of the main tax figures and the procedures for their application, with real practice to firsthand understand the issues they will face.

Anyone who wants to enter this profession following the highest standards or update their knowledge and skills to meet what their profession demands today, must train to meet these criteria.

Get trained, to be hired.

You will have the assurance of being trained in a highly demanded specialty with direct access to those who can and want to offer you employment. Moreover, it's an extraordinarily exciting specialization if you want to pursue a career in tax consulting. You'll be integrated into teams full of talent, with work methods that maximize efficiency, using the best technological tools, all in a place where they seek to help you reach your fullest potential. If so, both you benefit and the firm benefits.

If you have the skills and the international world of tax operations appeals to you, you need to be in the place where those seeking talent to train and hire can access you. That place is the master's program in international tax consulting.

It is for people...

Who want to work surrounded by talent, in firms where well-organized work and the most advanced technological tools allow that talent to shine and have the best professional career opportunities ahead.

They seek...

Working surrounded by talent, in firms where well-organized work and the most advanced technological tools allow that talent to shine and have the best professional career opportunities ahead.

To become...

Part of top-level work teams that make them become the best professionals. In a program like this, with the firms that teach it and in which you integrate, from the second phase, and with the type of operations worked on, neither a lower level is sought nor can be found.

Firms that design, direct, and teach this training:

Comprehensive Training for Future Tax Advisors

The Master's program goes beyond theory, immersing students in real cases and providing them with a course in Digital Business Skills to ensure they are at the forefront of digital taxation and agile methodologies. With a practical and contemporary approach, this program is ideal for those aspiring to be leaders in the international tax field.

The International Tax Consulting Master's at ISDE stands out as a launchpad for those looking to excel in the complex world of global taxation. This program not only teaches theory but also encourages students to apply their knowledge in real-world situations, preparing them for the challenges and opportunities of international tax law. Through an innovative approach that combines classroom teaching with practical experiences in leading firms and organizations, students gain a unique and valuable perspective that sets them apart in the job market.

OPTIONAL LEVELING MODULES

Accounting

Accounting and registration obligations

• Income and expense ledger books

• Investment asset ledger books

• Provision of funds and supplies

Structure of the general accounting plan

• Conceptual framework

• Recording and valuation standards

• Annual accounts

• Chart of accounts

Tax Relationships

• Corporate Tax

• V.A. (Value Added Tax)

Socio-economic Crimes

Tax evasion and money laundering

• Subjective and objective elements

• Bankruptcy relationship with money laundering

Penal Compliance

• Tax risk and disclaimer plan

Introduction to direct and indirect taxation for residents

Direct taxation

• Personal Income Tax (IRPF)

• Corporate Income Tax (IS)

• Property Tax (IP) and Wealth Tax (ISGF)

• Inheritance and Gift Tax (ISD)

• Environmental taxes (on the value of electricity production, extraction of gas, oil, and condensates, etc.)

Indirect taxation

• VAT (Value Added Tax)

• Transfer Tax and Stamp Duty

• Excise duties

• Financial transaction tax

• Digital services tax Environmental taxes (fluorinated gases, waste, etc.)

CORE I: INTERNATIONAL DIRECT TAXATION

PILLARS OF INTERNATIONAL TAXATION

• Sources of international taxation

• Community acquis (special reference to Directives)

• Types of models for international double taxation agreements OECD (BEPS. Pillars I and II)

• Basic principles of international taxation: territoriality criteria (residence and source) and nationality

• General and special anti-abuse clauses, with special reference to "non-cooperative jurisdictions" (tax havens)

• Business case

TAXATION WITHOUT DTT (NRIT)

• Objective and subjective elements of the taxable event

• Analysis of taxation through PE (Permanent Establishment)

• Analysis of taxation without P

• Business cases

TAXATION THROUGH DTT

• Concept and structure

• Residence PE (Permanent Establishment)

• Criteria for distribution of tax sovereignty (real estate, business, maritime navigation, dividends, interests, royalties, capital gains, dependent employment, artists and athletes, other incomes)

• Methods for eliminating double taxation

• Mutual agreement procedure and arbitration

• Business case

TAX IMPLICATIONS OF SPANISH INVESTMENT ABROAD

• International tax transparency

• Image rights

• Exit tax Hybrid instruments

• Regime for entities holding foreign securities

• Expatriate and inpatriate regime: "tax nomads"

• Business case

TAXATION OF NON-RESIDENTS AND ITS IMPACT ON OTHER TAXES

• Wealth and high-net-worth individuals taxes

• Inheritance and gift tax

• Other taxes (regional and local)

TRANSFER PRICING REGIME

• Market value principle

• Comparability analysis

• Valuation methods

• Formal obligations and penalty regime

• Business case with interaction between international direct and indirect taxation

CORE II: INTERNATIONAL INDIRECT TAXATION

VAT IN THE EU AND NON-EU CONTEXT

• VAT in international exchange and trade of goods

• VAT in international exchange of services

• Business cases/real cases

• National and international regulations: Introduction to Community Law and Jurisprudence

• Brexit: Impact on VAT treatment Business cases/real cases

• Localization rules/Territoriality

• Permanent Establishment for VAT versus Permanent Establishment in Direct Taxation

• Business cases/real cases

• Taxpayer – Subsidiary vs. Branch vs. other PE

• Obligations – VAT formalities for non-residents

• VAT deduction for non-residents

• Planning – VAT optimizations at international level

• Business cases/real cases

• E-commerce and distance sales

• Approach of inspection actions towards non-residents

CUSTOMS AND FOREIGN TRADE

• Customs Territory of the Union – Legal framework and territorial scope.

• The customs and elements involved in customs clearance.

• Fundamental pillars underlying the application of import duties and other measures in the trade of goods:
  • Common Customs Tariff and tariff classification of goods
  • Customs origin of goods
  • Customs value of goods
  • Customs debt: Determination of the amount of import duties. Tariffs and measures of trade defense.

Current Case: China - United States Trade War

• IVAT - Taxable Event on Import: Accrual, exemptions, suspension, and deferral.

• Incoterms® 2020: Practical application and interaction with international taxation.

• Inclusion of goods in a customs regime: Special regimes:
  • Transit: External and Internal
  • Warehousing: Customs warehousing and free zones
  • Special destination: Temporary importation and final destination
  • Perfection: Active and Passive
  • Tax regimes: Warehousing Different from Customs.
  • Business case: Real Case - Importation and customs optimization.

SPECIAL TAXES

• Special Taxes: Nature and structural elements

• Internal and community territorial scope

• Manufacturing Excise Taxes: Taxes on alcohol and alcoholic beverages

• Hydrocarbon Tax

• Tobacco Products Tax

• Special tax on certain means of transport

• Special tax on electricity

• Coal Excise Tax

• Formalities and management of different taxes.

• Introduction to environmental taxation:
  • Legal framework IVPEE, Fluorinated gases, waste, and non-reusable plastic packaging.
  • Financial transaction tax
  • Tax on certain digital services

ITINERARY A. LEGAL ASSISTANCE IN TAX PROCEDURES

• Management Procedure

• Inspection Procedure

• Collection Procedure

• Administrative and Criminal Sanctioning Procedure

• Review Procedure. Claims/Appeals before administrative and jurisdictional bodies/Prejudicial Question

• Cooperative relationships. Tax compliance

• Business cases

ITINERARY B. BUSINESS RESTRUCTURING OPERATIONS

• Company transformation, company merger, company split, relocation of registered office.

• Tax impact between parent company and subsidiary and among group companies

• Contribution of business branch

• Special reference to cross-border mergers and splits.

• Business cases

Discover and join the major tax firms:

It's the program designed, directed, and taught by top tax advisory firms to find the talent they need, train it, and incorporate it into their international teams.

From theory to practice:

You'll learn by doing. In a virtuous circle between acquiring theory for immediate application in practice. In the second phase of the program, integrated into a firm, where you'll already be working on real operations with real clients.

Expand your expertise:

You'll complement your training with the International Tax Law Course at the University of Miami, which is part of this program.

Your professional future:

With the guarantee of being trained in a highly demanded specialization by the best consulting firms, law firms, and companies, it will be in your hands to open the doors to a brilliant professional future.

• Consulting and auditing firms or the Big Four (primarily in areas of specialization related to Tax Law).
• Large national and international companies, listed or SMEs (mainly in departments specialized in financial tax advisory).
• Banks, investment banking, savings banks, and other financial market operators.

ISDE does not offer the programs that they like the most. It's the top professional firms that offer, through ISDE, the training they need new professionals to have. Therefore, according to their hiring needs, they design, direct, and teach these programs so that they serve as a talent pool for their teams.

This relates to you. It does if what you are looking for is training that, if it's cutting-edge and highly practical, it is with this goal in mind. With the aim that you join these teams working on international tax operations. Obviously, when it comes to these types of operations, it's in large consulting firms, law firms, or multinational corporations. If this appeals to you and you're looking for a program that guarantees you direct access to these firms (where you'll be integrated, even during the second phase of the program), ask us what you need to do to be selected.