RJUR - Postgraduate Certificate in the Legal, Financial, and Accounting Regime of Taxes
In this laboratory, the student becomes familiarized with several extraction, separation, quantification and identification techniques for the constituents present in the scent of a natural product and also with attaining secondary metabolites. The student will also familiarize with the use of high technology equipment such as gas chromatography together with spectroscopic techniques. Such knowledge will be applied to research in the chemical, agricultural, medical, forensic, and perfume research fields and it assesses the constituents through techniques such as olfaction.
Credits
3
Instructor
Angel Vallejo Pablo
Trains the students in the differences or incongruence between the accounting and tax treatment of transactions or of the figures included in financial statements. Analyzes the different line items of a balance sheet as to determine their treatment in income tax statements and their consequences when determining taxes. Additionally, it explains those phenomena that affect the determination of the in the income tax, based upon accounting regulations.
Credits
3
Instructor
Angel Vallejo Pablo
It allows those students who do not have juridical training to approach the basic elements of such discipline: object (what law is and how it works), method (how juridical knowledge is produced) and validity (how the correct knowledge is identified).
Credits
3
Instructor
Angel Vallejo Pablo
It presents important theoretical and practical elements to understand the issues of public finances from an interdisciplinary perspective. It intends to understand the role of the State and the taxpayers regarding the conception of the duty to contribute, within the constitutional limits of justice and equality. It pursues an interpretation of tax law under the conception of the principles of equality, progress, efficiency and no retroactivity.
Credits
3
Instructor
Angel Vallejo Pablo
Introduces an integral vision and synthesis of the primary topics of Private Colombian Law, in particular regarding the law for individuals, goods, obligations and contracts and it includes their importance and connection with the relevant aspects of Tax Law.
Credits
3
Instructor
Angel Vallejo Pablo
Reviews the essential guidelines of the utilitarian and contractual conceptions of justice, their impact on the evolution of Tax Law and their normative concreteness within the Colombian Political Constitution and for the exercise of the tax regulations. By the end of this module, the students will be familiar with the principles of equity and equality in their application to Tax Law, the concept of taxation as a duty and as a right in the framework of tax sovereignty and the ethical requirements of the practice of this branch of Law in a State under the rule of law.
Credits
3
Instructor
Angel Vallejo Pablo
Grants the students an approach to the study of the structure of the State and the administrative actions which are very important topics to understand tax definition and collection.
Credits
3
Instructor
Angel Vallejo Pablo
Grants students an introduction to the notion of tax and its different species as well as to the concept of tax obligation and its elements. Likewise, it provides them with an approach to the sources of Tax Law that provide the necessary tools to better understand and analyze taxes. Finally, it illustrates the different interpretation techniques of tax regulations from the legal and New Law perspectives.
Credits
3
Instructor
Angel Vallejo Pablo
Analyzes withholding at the source as an anticipated collection mechanism of certain taxes and examines the procedure in tax matters, discussing subjects such as administrative channels, judicial administrative proceedings and the penalties regime. Lastly, students are introduced to the study of alternate conflict resolution mechanisms in tax matters proposed at the national and international level.
Credits
2
Instructor
Castro Romero Juanita
Through role playing, students interact in a simulated tax court trial. This methodology allows them to develop argumentative skills and to apply the concepts studying in the Specialization, which are key to understanding the Colombian tax system and international tax issues.
Credits
3
Instructor
Posada Garcia Peña Mario
Practical cases are studied throughout the Specialization.
Credits
3
Instructor
Perez Peñuela Sergio
Internal fiscal standards are displayed and discussed and international and supranational fiscal tools influencing international business accords.
Credits
3
Instructor
Idrovo Cubides Juan
Analysis of different types of partnerships and company relations with associates (stake and shareholders) through reciprocate interference studies operating between Fiscal Law and Corporate Law.
Credits
3
Instructor
Sanin Bernal Ignacio
It entails basic notions of Customs Law and international trade, achieving skills to indentify fiscal and exchange aspects derived from those. Likewise it familiarizes students with the applicable law on foreign trade regulations in Colombia providing tools to go deep on the subject. It also studies foreign investment law in Colombia as well as required fiscal and exchange aspects required to manage direct and indirect investments.
Credits
3
Instructor
Wills Cervantes Emilio
Offers a general and integral vision of the relevant international taxation issues. Likewise, it studies the basic theoretical principles that allow students to be familiar with and understand the current problematic of International Tax Law (ITL).
Credits
3
Instructor
Angel Vallejo Pablo
Credits
3
Instructor
Angel Vallejo Pablo
Credits
3
Instructor
Carre?O Varela Bernardo
Credits
6
Instructor
Castro Romero Juanita