Master’s in International Tax Advisory
Program director:
María Lorente Iranzo.
Campus:
Barcelona
Date:
September 2026
LANGUAGE:
Spanish
ACADEMIC STAY:
University of Miami
International taxation leaves no room for improvisation.
Working in international taxation isn’t about repeating frameworks or theoretical templates. It’s about making decisions with a visible impact on transactions, companies, and wealth.
Here, you will work with tax planning, cross-border transactions, double taxation treaties, tax audits, fiscal risk analysis, and regulatory compliance in an increasingly scrutinized global environment.
When you start in international taxation, no one asks whether you know the theory. They ask whether you can analyze, argue, and defend a tax position with sound judgment and responsibility.
This master’s program is designed to train advisors who can operate with technical and strategic confidence in international taxation from day one—understanding how real decisions are made in law firms, professional services firms, and tax departments.
You’re not here to complete your university notes. You’re here to stop thinking like a student and start thinking like a tax advisor.
To learn how to respond when the numbers, deadlines, and the audit are already on the table.
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Introduction and objectives
The market demands advisors trained in international taxation. It could not be otherwise in a context where companies and even individuals constantly operate beyond national borders. To help their clients achieve their goals, they must be fully familiar with the regulations, case law, and administrative doctrine applicable to international taxation, in order to substantiate their strategic and legal position before clients or in the face of potential tax inspections.
The acquisition of this knowledge and skills at the highest level can only be achieved alongside the most renowned specialists from the most prestigious firms. It will be them who, through a method based on Business Cases, analyzing and solving real cases, will ensure that students acquire those skills demanded by the market. The integration phase with these firms, included in this program, also provides the most natural way to end up working in them.
In the context of the 4.0 revolution, it is also essential to have knowledge of technologies with a tremendous impact in the tax field, such as Blockchain and Smart Contracts, as well as working in the most efficient way with digital tools and using agile methodologies. For this, students in this program will receive a course in Digital Business Skills, taught by ISDI, the leading digital training school, which will certify the training received in these areas with a degree.
Sponsor
Structure, location and calendar
On Mondays and Wednesdays, students are provided with documents and/or videos, including recorded lectures by faculty members, which form the basis for their work and preparation throughout the week.
On Fridays (Spain time), in-person classes take place, with the option to attend via streaming. Thanks to the prior preparation completed during the week, these sessions adopt a more practical and Socratic approach.
Students who wish to do so can also opt for an internship, lasting between 3 and 6 months.
In all cases, students must complete a master’s thesis (TFM).
Career Opportunities
- Consulting and auditing firms or Big Four (mainly in areas related to Tax Law).
- Large national and international companies, listed or SMEs (mainly in departments specializing in financial and tax advisory).
- Banks, investment banks, savings banks, and other financial market operators.
ACADEMIC PROGRAM
MODULE I – ECONOMIC CRIMINAL OFFENSES
SOCIO-ECONOMIC CRIMES
- Analysis of tax offenses and the limits with tax infringements
- Practical analysis of the criminal wrongdoing
- Criminal compliance
- Concurrence of tax offense and money laundering. Tax risk and exemption from liability
MODULE II – INTERNATIONAL DIRECT TAXATION
INTRODUCTION TO DIRECT AND INDIRECT TAXATION OF RESIDENTS
- Direct taxation (PIT, CIT, WT and SGT, etc.): definition of the taxable event and taxpayers
- Indirect taxation (VAT, TTP and AJD, STT, etc.): definition of the taxable event and taxpayers
- Business case
PILLARS OF INTERNATIONAL TAXATION
- Principles of International Taxation
- EU Acquis (with special reference to Direct Taxation Directives)
- Types of international double taxation treaty models
- OECD (Pillar I and II)
- Basic principles of international taxation: territoriality criteria (residency and source) and nationality
- Taxation in Andorra: Information exchange
- Relocation of residence to Andorra
- General and specific anti-abuse clauses, with special reference to non-cooperative jurisdictions
- Business case
TAXATION WITHOUT DTT (NRIT)
- Objective and subjective elements of the taxable event
- Analysis of taxation through PE
- Analysis of taxation without PE
- Business case
TAXATION THROUGH DTT
- Concept and structure
- Mutual agreement procedure
- Business case
- Types of income (WITHOUT DTT)
- PE
- Business case
- Criteria for allocation of taxing rights (real estate, business, maritime navigation, dividends, interest, royalties, capital gains, employment, artists and athletes, other income)
- Income quantification
- Business case
- Methods to eliminate double taxation
- Sports taxation
TAX IMPACT OF SPANISH INVESTMENT ABROAD
- International tax transparency
- Image rights
- Hybrid instruments
- Business case
- Exit Tax
- ETVE
- Regime for holding companies of foreign securities
- Expatriate and impatriate regime
- Business case
WEALTH TAXATION
- Transferred wealth taxes
- Business case
- Inheritance and gift tax
- Other taxes (regional and local) Pillars 1 and 2
- Global minimum tax business case
TRANSFER PRICING REGIME
- Arm’s length principle
- Comparability analysis
- Valuation methods
- Formal obligations and penalty regime
- Business case with interaction between direct and international indirect taxation
MODULE III – INTERNATIONAL INDIRECT TAXATION
VAT IN THE EU AND NON-EU CONTEXT
- VAT on international trade and exchange of goods
- Place of supply / Territoriality rules – Supply of goods
- Chain transactions
- Business case
- Steps to carry out an import
- Business case
- Taxable person – Subsidiary, Branch vs. other PEs
- Obligations – VAT formalities for non-residents
- VAT deduction for non-residents
- Business case – VAT planning and optimization at international level
- Place of supply / Territoriality rules – Services
- VAT on international exchange of services
- Business case
CUSTOMS AND INTERNATIONAL TRADE
- EU Customs Territory – Legal framework and scope
- Customs and the elements involved in customs clearance
- Key pillars for the application of import duties and other measures on goods trade
- Common customs tariff and tariff classification of goods
- Business case
- VAT Digital Age (VIDA Package)
- Business case
- Customs origin of goods
- Customs value of goods
- Customs debt: Determining the amount of import duties. Tariffs and trade defense measures.
- Business case
- VAT – Import taxable event: Accrual, exemptions, suspension and
- Incoterms® 2020: Practical application and interaction with taxation
- Inclusion of goods in a customs regime: Special regimes:
- Transit: External and Internal
- Storage: Customs warehouse and free zones
- Special destination: Temporary importation and end-use
- Processing: Inward and Outward
- Tax regimes: Different types of warehouses
MODULE IV – EXCISE DUTIES
EXCISE DUTIES
- Nature and structural elements
- Types of manufacturing excise duties
- Environmental taxation:
- Legal framework
- IVPEE, Fluorinated gases, waste and non-plastic packaging
- Business case
i. LEGAL ASSISTANCE IN TAX PROCEDURES
- Management procedure
- Audit procedure
- Collection procedure
- Sanctioning procedure
- Review procedure. Claims/Appeals before administrative and judicial bodies/Preliminary ruling
- Tax compliance relationships
- Business cases for audit process analysis
ii. BUSINESS RESTRUCTURING OPERATIONS
- Corporate transformation, mergers, demergers, transfer of registered office
- Tax impact between parent and subsidiary companies and within group companies
- Contribution of a business line
- Special reference to mergers and demergers
- Business cases
INTERNATIONAL DIRECT TAXATION – OTHER STUDY AREAS
- International individual: Practice of international tax integration
- Company: Multinational group tax structure in Spain
FACULTY
- Alberto Olmo – RSM – Manager
- Alexandra Benavides – PWC – Partner
- Beatriz Larrosa – EY – Manager
- Beltrán Sánchez – Andersen – Partner
- Cristóbal Martell – Martell Abogados – Partner
- Francisco Javier Rodríguez – Bové Montero – Tax Director
- Ignacio Torres – Uría Menéndez – Lawyer
- Jaime López – RSM – Partner
- Jordi Brotons – Conversa TAX&LEGAL – Partner
- Jordi Hernández – KPMG – Partner
- Josep Cabot – Crowe – Associate Director
- Juan Zornoza – Deloitte – Of Counsel
- Maite Vallet – Maite Vallet – Founder
- Maria Lorente – EY – Partner
- Maria Saló – Martell Abogados – Partner
- Maximino Linares – EY – Partner
- Moisés Oller – Cuatrecasas – Partner
- Nuria Nicolau – Cuatrecasas – Partner
- Pablo Chico – Urjc – Professor
ACCREDITED DEGREE
Once the relevant Program has concluded and ISDE has verified that the STUDENT has completed their work satisfactorily, the STUDENT will receive the corresponding Degree certificate for each PROGRAM.
In compliance with current legality and, specifically, as set forth in article 4.4 of decree 84/2004, it is noted that ISDE’s programs are professionally oriented and therefore, unless explicitly stated otherwise, they are courses that do not lead to the acquisition of a title with official value, but to that of a proprietary title from ISDE.