Course detail
International Tax Systems
FP-FmdsPAcad. year: 2022/2023
Tax Systems. International Taxation of Incomes. Harmonization of Tax Systems in the EU – area of direct taxes, area of indirect taxes, reflexion of EU legal regulations in Czech law. Optimization of the tax burden in the context of international taxation. International Tax Planning. Transfer pricing.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Skills: The student is able to comprehensively evaluate the current state and anticipated future developments in the tax field, apply legal norms regulating the international taxation of income, propose steps leading to international tax optimisation, identify risks in the international taxation of income and propose steps toward their elimination, determine the tax liability of tax residents of the Czech Republic receiving various categories of income from abroad, as well as the tax liabilities of tax non-residents of the Czech Republic receiving various categories of income from sources on the territory of the Czech Republic (including completing the relevant tax returns and/or reports).
Abilities: The student can independently solve tasks, the aim of which is international tax optimisation, comprehensively and convincingly convey information concerning the possibilities of international tax optimisation, possible risks and means of their elimination and objectively and rationally justify opinions with reference to the relevant legislation.
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
The course is completed with a credit and an exam.
The credit is conditioned by:
a) Active participation at the seminars.
b) Passing of two control credit tests (examples); it is necessary to gain at least 50 % in each credit test.
- 1st test: max. 15 points (70 minutes)
- 2nd test: max. 15 points (70 minutes)
The credit week is reserved for the term of remedial credit tests.
Exam
Examination (written) focused on demonstration of the theoretical knowledge gained (ten open questions – max. 40 points; 4 points per question). (75 minutes). To pass the exam, at least 50 % points shall be reached.
Final classification
The exam is classified according to the ECTS scale.
The final evaluation of the course is influenced by work during the semester (see below).
Maximum possible points in total: 70 points
- credit tests: max. 30 points
- exam test: max. 40 points.
PASSING THE COURSE FOR THE STUDENTS WITH APPROVED INDIVIDUAL STUDY PLAN
Credit: elaboration of partial tasks presented in the e-learning and graduation of two control credit tests (on conditions as stated above).
Exam: on conditions as specified above.
Course curriculum
2. OECD project against BEPS (Base Erosion and Profit Shifting) - Actions Plans and their impact on tax systems.
3. International Taxation of Incomes - introduction; legal regulation; double tax treaties; their classification, structure, goals, scope and interpretation.
4. Double Tax Treaty applicaiton (Art. 1 - 7 of the OECD Model Convention).
5. Double Tax Treaty application (rules for taxation of active and passive incomes).
6. Double Tax Treaty application - other provisions in DTT and their influence for tax issues (prohibition of discrimination, tax dispute resolution, most-favoured-clause treatment, mixed provisions).
7. EU Tax Law - introduction (primary law; determinants for EU tax law; goals of the EU and her tax policy; EU bodie and their roles for tax area).
8. EU Tax Law - direct taxes I.
9. EU Tax Law - direct taxes II.
10. EU Tax Law - indirect taxes I.
11. EU Tax Law - indirect taxes II.
12. Transfer Pricing - terminology; international, EU and domestic legal regulation.
13. Transfer Pricing - methods for setting a transfer price; selected case-law of Czech Courts related to transfer pricing.
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
LANG, M. Introduction to the Law of Double Taxation Conventions. 1st ed. Wien : Linde, 2010. 222 pgs. ISBN 978-3-7073-1714-5 (EN) (EN)
NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-682-3. (CS)
SOJKA, Vlastimil, Monika BARTOŠOVÁ, Pavel FEKAR, Jan MAŠEK, Matěj NEŠLEHA a Ivana VAŇOUSOVÁ. Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. 4. vydání. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-688-5. (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)
ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SDEU, společný konsolidovaný základ daně (CCCTB), akční plán BEPS, zdanění finančního sektoru. 7. aktualizované a přepracované vydání. Praha: Leges, 2018. Teoretik. ISBN 978-80-7502-274-5. Dostupné také z: http://www.digitalniknihovna.cz/mzk/uuid/uuid:25662210-69f0-11eb-9d4f-005056827e52 (CS)
Recommended reading
Elearning
Classification of course in study plans
- Programme MGR Master's
branch MGR-UFRP-D , 2 year of study, winter semester, compulsory
- Programme MGR-UFRP Master's 2 year of study, winter semester, compulsory
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
2. OECD project against BEPS (Base Erosion and Profit Shifting) - Actions Plans and their impact on tax systems.
3. International Taxation of Incomes - introduction; legal regulation; double tax treaties; their classification, structure, goals, scope and interpretation.
4. Double Tax Treaty applicaiton (Art. 1 - 7 of the OECD Model Convention).
5. Double Tax Treaty application (rules for taxation of active and passive incomes).
6. Double Tax Treaty application - other provisions in DTT and their influence for tax issues (prohibition of discrimination, tax dispute resolution, most-favoured-clause treatment, mixed provisions).
7. EU Tax Law - introduction (primary law; determinants for EU tax law; goals of the EU and her tax policy; EU bodie and their roles for tax area).
8. EU Tax Law - direct taxes I.
9. EU Tax Law - direct taxes II.
10. EU Tax Law - indirect taxes I.
11. EU Tax Law - indirect taxes II.
12. Transfer Pricing - terminology; international, EU and domestic legal regulation.
13. Transfer Pricing - methods for setting a transfer price; selected case-law of Czech Courts related to transfer pricing.
Exercise
Teacher / Lecturer
Syllabus
Elearning