Czech

Not applicable.

Students will be primarily acquainted with the current trends prevailing in the international taxation of income. In addition, students will be familiar with the issue of international tax optimization in a globalized environment, especially with the problems of planning.
While being familiar with the trends and principles the students should be able to assess and propose practical steps to solve the problem of international tax optimization.

Knowledge of the issue of international double taxation.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and apply it in practice.
Form of examination: combined – a written test followed by an oral examination.

• Tax systems and their development - the definition of basic terms, importance and current state
• The status and importance of tax law in international relations, performance international tax relations administration
• Analysis of single types of taxes in the current tax systems. Development and definition of the tax quota.
• The issue of international taxation and conventions on avoidance of double taxation
• Harmonization of tax systems in the EU - the relevant legal documents, current status and future plans
• Tax systems in selected countries (Germany, USA, Russian Federation, etc.)
• Optimization of the tax burden in the context of international taxation
• Tax havens - the emergence and development of preferential tax systems, method and technique of their use

Not applicable.

Students will be made familiar with the current trends in the area of international tax systems. Emphasis will be placed on describing the situation in the European Union. As future tax experts, the students will be provided an overview of the possibilities and difficulties in international tax optimization and international tax planning. In this course there are presented tax systems of selected countries.

Participation at the lectures is not obligatory.

Not applicable.

Not applicable.

NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-682-3. (CS)
SOLILOVÁ, Veronika a Danuše NERUDOVÁ. Transferové ceny: unikátní komplexní zpracování problematiky : praktické pojetí formou případových studií. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-169-1. (EN)

Not applicable.