Fechas
Business well-being and development require tax management aligned with reforms and continuous changes in the local tax environment. Additionally, globalization is a phenomenon that is continuously growing, and with it, economic relations between residents of different states are becoming increasingly important.
The tax management certification focuses on updating theoretical and practical knowledge related to the Ecuadorian tax system, paying special attention to taxes administered by the Internal Revenue Service and their effects on financial statements prepared under International Financial Reporting Standards (IFRS). It is complemented by the study of international taxation.
Blended Learning
Las clases virtuales tienen lugar los martes y jueves de 18:00 a 20:00. Las clases presenciales tienen lugar 2 sábados al mes de 08:30 a 12:30.
$2.190 + TAX
Learning Objectives
- Foster critical analysis and tax decision-making to adequately apply the Ecuadorian tax and accounting system.
- Provide practical tools and specialize participants in various aspects of Ecuador's tax environment.
- Update tax regulation concepts by promoting the habit of strategic thinking.
- Understand and analyze the main aspects of international taxation.
Content
Module: Tax Procedural Practice
This module focuses on the study of basic notions about how a tax rule is interpreted and applied, analyzes the basic structure of the tax system in Ecuador, and offers a global notion of tax practice. It analyzes the administrative procedures to which the taxpayer is entitled before the tax administration (claims, consultations, appeals). It examines relevant situations that company directors must consider in practice, as well as key aspects to consider in trials and appeals before the District Tax Court.
Module: IFRS Standards and Their Application in Taxation
Review and Application of IFRS Standards
This module provides an overview of the main financial and tax implications of the mandatory application from 2018 of the International Financial Reporting Standards IFRS 9 "Financial Instruments", IFRS 15 "Revenue from Contracts with Customers", and from 2019, IFRS 16 "Leases" in the financial statements of private sector companies in Ecuador.
Due Diligence
The module focuses on analyzing the guidelines applicable to the evaluation of a business from a financial accounting perspective with a brief complement in the tax, labor, and corporate areas, all with the objective of analyzing merger, split, and business purchase-sale operations; as well as identifying risks under an accounting audit procedure. It provides company directors with tools to identify different cases and take appropriate actions.
Module: Current and Deferred Income Tax
Income Tax
This course includes the study of taxable and exempt income from income tax in Ecuador, applicable deductions, tax benefits incorporated into the regime, and aspects that must be considered when performing the "tax reconciliation" to move from accounting profit to taxable profit.
Impact of IFRS Applied to Taxation
This module includes the analysis of the effects and impacts of adopting, implementing, and applying the International Financial Reporting Standards (IFRS) in the Ecuadorian tax regime, specifically in corporate income tax, which determine the differences that arise between the accounting base, the tax base, and their future consequences.
Module: Tax Planning
Tax planning is one of the tools that allow maximizing shareholders' profits. This module offers participants tools to apply the principles and methodology of tax planning to corporations and individuals required to keep accounts.
Module: International Taxation
At the end of this module, participants will be able to understand the importance of international taxation and its main components, that is, the criteria for tax liability, the characteristics of non-resident taxation, the correct application of double taxation treaties, and the implications of the BEPS action plan.
Module: Tax Control and Other Taxes
Transfer Pricing
This module is aimed at providing participants with a broad, deep, and practical knowledge of transfer pricing regulations in Ecuador and other countries, through which the financial, accounting, and tax impacts that affect or may affect Ecuadorian taxpayers and the international corporate group will be evaluated.
Preventive Audit of the Tax Administration
This module seeks to know the review procedures handled by the tax administration for the identification of tax risks in an audit process. The mechanisms, documents, and supports required to support an operation when a company enters a tax audit process are presented.
Taxes Administered by the Tax Entity
This module includes the study of the applicable VAT regime in Ecuador, the foreign currency exit tax, and other taxes regulated by the tax administration.
Extracurricular Activities
Complementary Talks
Aligned with USFQ's Liberal Arts philosophy, where all areas of knowledge have equal relevance and contribute to knowledge development, this program includes virtual talks on various current interest topics. These are open to the general public or are part of other programs.
Business Forum
The business forum is a virtual meeting space for students and panelists; entrepreneurs, businesspeople, professors, and experts, who will share their perspectives, trends, and best practices. The forums will be managed according to the annual schedule, with participation from students of non-degree programs and master's degrees from the School of Business. It is a space that enhances the program's academic content, and attendance is optional.
Activities
This program includes various virtual activities, including presentations, practical exercises applying the concepts presented, workshops, discussions, among others. The program uses an active, participatory, and critical methodology that links theory with practice. Students must access the virtual platform Desire to Learn (D2L) at least 2 hours in advance to familiarize themselves, use the study resources, and complete the virtual activities. Access to the D2L platform is available from the start of the program until one month after its completion.