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Course detail
FP-DSZAcad. year: 2011/2012
The course is intended to complete the knowledge of tax problems, mainly in the area of income tax. The course is divided into three parts. The first part deals with the development of and trends in national and international systems of taxation, including taxation in selected states within the EU. The second part explains the basis of double-taxation and the instruments used to abolish it. It deals with the following basic terms: resident, permanent establishment, tax assurance, and international double taxation conventions. The final part of the course is focused on current amendments to particular tax laws.
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Specification of controlled education, way of implementation and compensation for absences
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branch BAK-DP , 3 year of study, summer semester, compulsory
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