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Teaching GuideTerm Faculty of Economics and Business |
| Grao en Economía |
 Subjects |
| Taxation of Financial Transactions |
| Contents |
| Identifying Data | 2019/20 | |||||||||||||
| Subject | Taxation of Financial Transactions | Code | 611G01041 | |||||||||||
| Study programme |
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| Descriptors | Cycle | Period | Year | Type | Credits | |||||||||
| Graduate | 2nd four-month period |
Fourth | Optional | 6 | ||||||||||
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| Topic | Sub-topic |
| 1. Basic concepts | 1.1. Types of financial assets. 1.2. Taxes that affect operations with financial assets. 1.3. Wealth portfolio management. |
| 2. Taxation of banking products and fixed income instruments. | 2.1. Bank deposits and loans. 2.2. Obligations, bonds and other fixed income assets. 2.3. Public debt. |
| 3. Taxation of equity instruments and financial derivatives. | 3.1. Company Shares. 3.2. Collective investment institutions. 3.3. Derivative financial instruments. |
| 4, Taxation of pension-savings products. | 4.1. Plans and pension funds. 4.2. Social security mutual funds. 4.3. Private insurance |
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