Program: Update on Tax Law
- Department: Department of Tax Law
Formal aspects
Start: June 21, 2023.
Total workload: 37.5 h (4,5 h per week).
Day and time: Wednesday from 5:30 p.m. to 8:00 p.m. (GMT-3).
Format: online, via streaming.
Certificate: the Faculty of Law of the Universidad Austral The Academic Certificate of completion of the program will be issued to those who comply with the corresponding attendance requirements and complete all four modules. These certificates correspond to the category of university extension for professional development and are not a university degree, title, or diploma (Note No. 732/2002 DNGU).
Why do this program?
The Tax Law Refresher Course is a semester-long program, organized by the Tax Law Department of the Universidad AustralThis online course (live streaming) is offered to lawyers and accountants working professionally in the field of taxation and tax law. Its objective is to provide knowledge and practical tools for professional practice, based on the current Argentine tax system. The program is structured in four modules. The course will be delivered online, exclusively via streaming, with live classes and real-time Q&A sessions. Instructors will interact with participants through the UA Real Live Room, a classroom specifically designed with state-of-the-art technology for delivering virtual content in a live streaming format. Additionally, course participants will have access to the Virtual Campus and a communication and discussion forum that will complement the topics analyzed and debated in class. Students must adhere to the attendance requirements: they must attend at least 75% of the live classes with their camera on.
Objective
The course aims to provide knowledge and practical tools for professional practice in tax matters, based on the current Argentine tax system.
Recipients
Lawyers and accountants.
Study Plan
Module 1: Taxes (8 classes)
Income tax. Value Added Tax. The digital economy (digital services and new tax implications). Personal Assets Tax, Simplified Regime for Small Taxpayers, the international tax landscape, etc.
Professor: Juan José Imirizaldu
Module 2: Tax Procedure (4 classes)
The tax offense regime. Taxpayer rights and duties. Specific reforms regarding tax procedures: the verification and audit procedure (intervention order), the conciliation procedure, the procedure before the National Tax Court, etc.
Professor: Gabriel Ludueña
Module 3: Tax Criminal Law (2 classes)
The tax criminal regime and its practical implications.
Teacher: Agustina Ortiz Dendarys.
Module 4: Customs Law (1 class)
Trends and updates on customs procedures, customs infringement regime, customs valuation, etc. Practical implications.
Professors: Horacio Alais and Santiago Alais