Course syllabus MDP - International Tax Planning (ŠAVŠ - Sklad předmětů)

     Czech          English          

Course title: International Tax Planning
Semester: -- item not defined --
Course supervisor: doc. Ing. Jiřina Bokšová, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: none
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: usual
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:
1.Introduction. Double taxation. Sources of International Tax Law (Domestic legislation, Tax Treaties, EU Law), (allowance 2/1)
 
a.Reasons and mechanism of double taxation
b.Comparison of various types of Double tax treaties

2.Tax residency. Elimination of double taxation. (allowance 2/1)
 
a.Change of tax residency. Habitual abode.
b.Tax residency in various types of Double tax treaties.
c.Place of effective management
d.Methods of elimination of double taxation.
e.Specific treatment of double taxation elimination in domestic legislation

3.Active income (allowance 2/1)
 
a.Employment income, Remunaretion of statutory representatives
b.Income from independent activities, entertainers, sportspersons
c.Income of students, teachers,pensions, government service
d.Non-discrimination clause, progressive taxation

4.Business profits - permanent establishment (allowance 2/1)
 
a.definitions, consequences, types in domestic legislation and various Double tax treaties
b.branch vs repre office vs permanent establishment
c.tax transparent entity
d.tax base of the permanent establishment based on various Double tax treaties and domestic legislation

5.Passive income I (allowance 2/1)
 
a.profit shares (dividend) - Double tax treaties, EU Directives and domestic legislation
b.immovable property - rental income and capital gains according to Double tax treaty and domestic legislation
c.movable property - capital gains according to Double tax treaty and domestic legislation

6.Passive income II (allowance 2/1)
 
a.Interest, royalty - Double tax treaties, EU legislation and domestic legislation
b.Withholding tax and tax securement
c.Concept of beneficiary ownership

7.Anti tax avoidance principles I (allowance 2/1)
 
a.Definitions, types and consequences according to the Double tax treaties, EU legislation and domestic legislation
b.Interest deductibility limitations (general, thin capitalisation, purpose of financial instrument)
c.Limitations of advantageous treatment/rate based on the Double tax treaty and domestic legislation
d.Exit taxation

8.Anti tax avoidance principles II (allowance 2/1)
 
a.Substance over form principle - definition, consequences, relating court decisions
b.Abuse of law - definition, consequences, relating court decisions

9.Anti tax avoidance principles III (allowance 2/1)
 
a.CFC rules - term, definition, EU and domestic legislation
b.Hybrid mismatches - term, types, EU and domestic legislation
c.Reporting duty - Country by Country Reporting, Enclosures to final accounts/tax return, other reporting duties

10.Transfer pricing (allowance 2/1)
 
a.term, consequences, history
b.arm's length principle
c.OECD guidelines, Double tax treaties and domestic legislation

11.Tax harmonization I (allowance 2/1)
 
a.levels of harmonization, history, trends, types
b.Harmonization of direct tax - EU Directives
c.Mergers, Consolidated tax base,

12.Tax harmonization II (allowance 2/1)
 
a.Harmonization of custom and excise duty - TARIC
b.VAT harmonization - basic principle, reverse charge, intracomunity supply, export/import, determination of the place of taxable supply, Mini one stop shop

 
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 lectures24 h0 h
     Attendance of courses/seminars/tutorials12 h12 h
     Consultations with teacher (part-time form of study)0 h2 h
Self-study
     Course reading and ongoing preparation28 h50 h
     Composing of individual (seminar) work0 h20 h
     Composing of presentation20 h0 h
     Preparation for final oral exam28 h28 h
Total112 h112 h
 
Assessment methods:
Requirement typeDaily attendanceCombined form
Term paper0 %50 %
Presentation50 %0 %
Final oral exam50 %50 %
Total100 %100 %
 
Course completion:
- Presentation at seminar
- Oral exam
 
Support for combined/distance forms of study:
-- item not defined --
 
Reading list:
Basic:
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.

Recommended:
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:
N-EM-GPP Law in the Global Business Environment, full-time form, initial academic year SS 2008/2009
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2012/2013
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year WS 2013/2014
N-EM-GPME Marketing Management in the Global Environment, full-time form, initial academic year SS 2013/2014
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2013/2014
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year WS 2014/2015
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2014/2015
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year WS 2015/2016
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2015/2016
N-EM-FRP Corporate Finance Management in the Global Environment, part-time form, initial academic year SS 2016/2017
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2016/2017
N-EM-FRP Corporate Finance Management in the Global Environment, part-time form, initial academic year WS 2017/2018
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year SS 2017/2018
N-EM-GPFRE Corporate Finance Management in the Global Environment, full-time form, initial academic year WS 2018/2019
Track NFMPE Corporate Finance in International Business full-time form, initial academic year SS 2018/2019
Track NFMP Corporate Finance in International Business full-time form, initial academic year SS 2018/2019
Track NFMP Corporate Finance in International Business part-time form, initial academic year SS 2018/2019
Track NFMP Corporate Finance in International Business full-time form, initial academic year WS 2019/2020
Track NFMP Corporate Finance in International Business part-time form, initial academic year WS 2019/2020
Track NFMP Corporate Finance in International Business full-time form, initial academic year WS 2019/2020
Track NFMPE Corporate Finance in International Business full-time form, initial academic year WS 2019/2020
Track NFMPE Corporate Finance in International Business full-time form, initial academic year SS 2019/2020
Track NFMP Corporate Finance in International Business full-time form, initial academic year SS 2019/2020
Track NFMP Corporate Finance in International Business full-time form, initial academic year SS 2019/2020
 
Run in the period of: SS 2019/2020, WS 2019/2020, SS 2018/2019, WS 2018/2019, SS 2017/2018, WS 2017/2018   (and older)
Course tutor: doc. Ing. Jiřina Bokšová, Ph.D. (supervisor)
JUDr. Ing. Hana Skalická, BA, Ph.D. (examiner, instructor, lecturer)
Teaching language: Czech, English
Room: Mladá Boleslav


Last modification made by Mgr. Luděk Švejdar on 11/12/2018.

Type of output: