Course syllabus MDP - International Tax Planning (ŠAVŠ - WS 2017/2018)

     Czech          English          

Course title:
International Tax Planning
WS 2017/2018
Course supervisor:
Supervising department:
Prerequisites for registration:
Bachelor state examination
Time allowance:
full-time, 2/1 (hours of lectures per week / hours of seminars per week)
part-time, 0/12 (lectures per period / seminars per period)
Type of study:
Form of teaching:
lecture, seminar
Mode of completion and credits:
Exam (4 credits)
Course objective:
The objective of the course is to form the overall picture of taxation and tax policy with the emphasis on the international taxation and tax harmonization in the European Union. During the course students get acquainted with the practical knowledge necessary for tax optimization in the context of the Czech tax system and double tax treaties.
Course methods:
The full-time course consists of theoretical lectures and seminars. The part-time courses are based on tutorial sessions with the lecturer. During the term, several case studies and exercises are elaborated.
Course content:
Introduction. Sources of International Tax Law (Domestic legislation, Tax Treaties, EU Law), Double taxation, Methods of elimination of double taxation (allowance 1/1)
OECD Model Tax Treaty. Basic terms (resident, non-resident, conflict of residency, source state, recipient state). (allowance 1/1)
Business profits, permanent establishment and its tax base. (allowance 1/1)
Joint companies. Principles of determination of tax base. Transfer pricing, the arm's length principle. Thin capitalization. (allowance 1/1)
Taxation of capital income (dividends, interests, royalties). Harmonization of direct taxes in the European Union. Concept of beneficial ownership. Withholding tax. Tax securement. (allowance 1/1)
Indirect taxes. Current status and issues of the EU harmonization. Intra-communitarian fulfillment, fulfillment towards third countries. (allowance 1/1)
7.Tax structuring. (allowance 1/1)
Learning outcomes and competences:
After completing the course, student:
Will apply the basic principles of international taxation in practice
-Will determine the method of avoiding double taxation in defined situation
Will identify the key factors necessary for tax optimization for the group of companies
-Will select appropriate information sources and collect enough background material necessary for tax structuring

Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendanceCombined form
Direct teaching
     Attendance of lectures
24 h
0 h
     Attendance of courses/seminars/tutorials
12 h
12 h
     Consultations with teacher (part-time form of study)
0 h
2 h
     Course reading and ongoing preparation
28 h50 h
     Composing of individual (seminar) work0 h20 h
     Composing of presentation
20 h
0 h
     Preparation for final oral exam
28 h
28 h
112 h
112 h
Assessment methods:
Requirement type
Daily attendance
Combined form
Term paper
0 %
50 %
Presentation50 %0 %
Final oral exam
50 %
50 %
100 %
100 %
Course completion:
- Presentation at seminar
- Oral exam
Support for combined/distance forms of study:
-- item not defined --
Reading list:
Language of instruction: Czech
SKALICKÁ, H. Mezinárodní daňové vztahy. 3rd ed. Praha: Wolters Kluwer, 2016. 304 p. ISBN 978-80-7552-400-3.
NERUDOVÁ, D. -- ŠIMÁČKOVÁ, K. Modelová smlouva o zamezení dvojího zdanění příjmů a majetku - stručná verze. Praha: Wolters Kluwer ČR, 2009. 448 p. ISBN 978-80-7357-480-2.
Language of instruction: English
LANG, M. Introduction to the Law of Double Taxation Conventions. 2nd ed. Wien: Linde, 2013. ISBN 978-3-7073-2196-8.
Model Tax Convention on Income and on Capital.: Condensed version 15 July 2014. Paris: OECD Publishing, 2014. ISBN 978-92-64-21115-5.

Smlouvy o zamezení dvojímu zdanění, směrnice a nařízení EU, daňové zákony v účinném znění
Language of instruction: Czech
SOJKA, V. Mezinárodní zdanění příjmů.: Smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. 3rd ed. Praha: Wolters Kluwer Česká republika, 2014. ISBN 978-80-7478-034-9.
Language of instruction: English
RUSSO, R. -- MERKS, P. -- FINNERTY, C. Fundamentals of International Tax Planning. Amsterdam: IBFD, 2007. 252 p. ISBN 978-90-8722-016-7.

Study plans:
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, part-time form, initial period SS 2015/2016, place of teaching Mladá Boleslav
Field of study N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial period WS 2016/2017, place of teaching Mladá Boleslav
Field of study N-EM-FRP Corporate Finance Management in the Global Environment, part-time form, initial period WS 2016/2017, place of teaching Mladá Boleslav
Run in the period of: WS 2020/2021, SS 2019/2020, WS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018 (and older)
Course tutor: Ing. Aranka Bergnerová (examiner, instructor, lecturer)
doc. Ing. Jiřina Bokšová, Ph.D. (supervisor)
Teaching language: Czech, English
Mladá Boleslav

Last modification made by Ing. Lucie Kočí on 02/21/2018.

Type of output: