Course syllabus MZD - International Taxation (ŠAVŠ - Sklad předmětů)

     Czech          English          

Course title: International Taxation
Semester: -- item not defined --
Course supervisor: doc. Ing. Jiřina Bokšová, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: Fundamentals of Tax and Financial Law or Bachelor state examination
Time allowance: full-time, 2/0 (hours of lectures per week / hours of seminars per week)
part-time, 0/8 (lectures per period / seminars per period)
Type of study: usual
Form of teaching: lecture
Mode of completion and credits: Classified fulfillment of requirements (2 credits)
Course objective:
The objective of the course is to form the overall picture of fundamentals of the international taxation. During the course students get acquainted with the knowledge necessary for application of double tax treaties.
 
Course methods: Lectures
 
Course content:
1.Double taxation. Sources of internationla law. OECD Model Tax Convention on elimination of double taxation (allowance 2/0)
 
a.Reasons of double taxation, conflicts (tax residence, source of income)
b.Domestic legislation, bilateral/multilateral agreements on elimination of double taxation, EU legislation
c.Fundamentals of OECD Model Tax Convention

2.Residence. Elimination of double taxation (allowance 2/0)
 
a.Definition and consequences of tax residence based on the Double tax treaty and domestic legislation
b.Methods of elimination of double taxation
c.Types of income

3.Income from dependent activities (allowance 2/0)
 
a.types, definitions and consequences based on the Double tax treaty and domestic legislation

4.Business income (allowance 2/0)
 
a.Permanent establishment - definitions, consequences based on the Double tax treaty and domestic legislation

5.Passive income - profit share, dividend (allowance 2/0)
 
a.definitions, consequences based on the Double tax treaty, EU Directive and domestic legislation

6.Passive income - interest, royalty (allowance 2/0)
 
a.definitions, consequences based on the Double tax treaty, EU Directive and domestic legislation

7.Anti tax avoidance principles (allowance 2/0)
 
a.introduction, reasons, history, types, definitions
b.principles stated in Double tax treaties
c.EU legislation
d.interest deductibility limitations

8.Anti tax avoidance principles II (allowance 2/0)
 
a.Substance over form principle - definition, consequences
b.Abuse of law - definition, consequences

9.Anti tax avoidance principles III (allowance 2/0)
 
a.Controlled foreign corporation rules - definition and consequences
b.Hybrid mismatches - definitions, types
c.Reporting duty - Country by Country reporting

10.Transfer pricing (allowance 2/0)
 
a.definition, consequences, history
b.OECD transfer pricing guidelines
c.Regulations in Double tax treaties and domestic legislation

11.Tax harmonization (allowance 2/0)
 
a.Harmonization levels, history, tendency
b.Types of harmonization
c.Tax quota
d.Harmonization of direct taxes

12.Tax harmonization II (allowance 2/0)
 
a.Harmonization of indirect taxes - VAT, custom and excise duty

 
Learning outcomes and competences:
After completing the course, student:
 
-Will be able to apply basic principles of international taxation and methods of avoiding double taxation in practice
-Will identify the key factors necessary for tax optimization for the group of companies

Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendanceCombined form
Direct teaching
     Attendance of lectures24 h8 h
Self-study
     Course reading and ongoing preparation0 h16 h
     Preparation for final test32 h32 h
Total56 h56 h
 
Assessment methods:
Requirement typeDaily attendanceCombined form
Final test100 %100 %
Total100 %100 %
 
Course completion:
Final written test for 60% at minimum.
 
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.
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
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.
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.

Study plans:
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2012/2013
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2014/2015
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2015/2016
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2016/2017
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2017/2018
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2017/2018
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
B-EM-FAM Business Administration and Financial Management, part-time form, initial academic year WS 2018/2019
B-EM-FME Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
B-EM-FAM Business Administration and Financial Management, full-time form, initial academic year WS 2018/2019
Track BFR Financial Management full-time form, initial academic year WS 2019/2020
Track BFR Financial Management full-time form, initial academic year WS 2019/2020
Track BFRE Financial Management full-time form, initial academic year WS 2019/2020
Track BFR Financial Management part-time form, initial academic year WS 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)
Teaching language: Czech, English
Room: Mladá Boleslav


Last modification made by Ing. Aranka Bergnerová on 05/23/2018.

Type of output: