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Teaching GuideTerm Faculty of Economics and Business |
| Mestrado Universitario en Banca e Finanzas |
 Subjects |
| Taxation of Financial Instruments and Operations |
| Contents |
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| Identifying Data | 2020/21 | |||||||||||||
| Subject | Taxation of Financial Instruments and Operations | Code | 611448001 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Official Master's Degree | 2nd four-month period |
First | Obligatory | 3 | ||||||||||
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| Topic | Sub-topic |
| 1. FINANCIAL INSTRUMENTS STUDY OBJECTS. | 1.1. INTRODUCTION TO THE PLANNING OF THE NON-PENSION FINANCIAL INVESTMENT 1.2. DEPOSIT OPERATIONS. 1.3. PUBLIC DEBT AND PRIVATE DEBT. 1.4. OPERATIONS WITH FIRM SHARES. 1.5. FUNDS AND INVESTMENT COMPANIES. 1.6. FUTURES, OPTIONS AND WARRANTS. |
| 2. BASIC TAX CONCEPTS FOR FINANCIAL OPERATIONS. | 2.1. TAXES AND THEIR SCOPE OF APPLICATION IN FINANCIAL OPERATIONS. 2.2. THE IMPORTANCE OF THE FISCAL EFFECT ON THE PROFITABILITY OF INVESTMENTS. 2.3. THE COMPARISON OF TYPES OF TAXATION OF VARIOUS FORMS OF INVESTMENT. 2.4. GENERAL OPERATIONS TO IMPROVE INVESTMENT TAXATION. |
| 3. TAXATION OF DEPOSIT AND LOAN OPERATIONS. TAXATION OF BONDS, OBLIGATIONS AND OTHER FINANCIAL ASSETS OF FIXED INCOME. | 518/5000 3.1. TAXATION OF FINANCIAL DEPOSIT OPERATIONS. 3.2. TAXATION OF LOAN AND CREDIT OPERATIONS. 3.3. PROGRESS FOR FISCAL PLANNING OF DEPOSIT AND LOAN OPERATIONS: CURRENT EXERCISE. 3.4. GENERAL TAXATION OF BONDS, OBLIGATIONS AND OTHER FINANCIAL ASSETS OF DEBT AND FIXED INCOME. 3.5. TAXATION OF PUBLIC DEBT SECURITIES. 3.6. ADVANCE FOR THE FISCAL PLANNING OF THE OPERATIONS WITH BONDS, OBLIGATIONS AND OTHER FIXED INCOME ASSETS: CURRENT EXERCISE. |
| 4. TAXATION OF OPERATIONS WITH FIRM SHARES. | 4.1. GENERAL TAXATION OF THE FIRM SHARES. 4.2. PARTICULAR TAXATION OF CERTAIN OPERATIONS WITH FIRM SHARES. 4.3. ADVANCE FOR THE FISCAL PLANNING OF OPERATIONS WITH FIRM SHARES. |
| 5. TAXATION OF INVESTMENT FUNDS AND OTHER COLLECTIVE INVESTMENT INSTITUTIONS. | 5.1. TAXATION OF INVESTMENT FUNDS. 5.2. TAXATION OF INVESTMENT COMPANIES. 5.3. TAXATION OF INVESTMENT CLUBS. 5.4. ADVANCE FOR THE FISCAL PLANNING OF THE OPERATIONS RELATED TO COLLECTIVE INVESTMENT INSTITUTIONS: CURRENT EXERCISE. |
| 6. TAXATION OF DERIVATIVE FINANCIAL INSTRUMENTS. | 6.1. GENERAL TAXATION OF DERIVATIVES. 6.2. ADVANCE FOR THE FISCAL PLANNING OF OPERATIONS WITH DERIVATIVE INSTRUMENTS: CURRENT EXERCISE. |
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