Course detail

Tax Systems in Foreign Countries

FP-DSZAcad. year: 2009/2010

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.

Language of instruction

Czech

Number of ECTS credits

6

Mode of study

Not applicable.

Guarantor

Ing. Pavel Svirák, Dr.

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will learn how to calculate the taxes of foreigners working in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability. Also dealt with will be the basic terminology and skills needed for general tax practice. Students will be able to file both standard tax returns for individual Czech taxes and also specific foreigners’ income tax returns. They will be able to apply their knowledge to particular examples.

Prerequisites

Knowledge of accounting, financial statements and filing of different types of tax returns.

Co-requisites

Not applicable.

Planned learning activities and teaching methods

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

Assesment methods and criteria linked to learning outcomes

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 if necessary.

Course curriculum

Not applicable.

Work placements

Not applicable.

Aims

Students will be made familiar with the theory and practical examples of solving problems arising when two taxation systems are in a conflict. Students will have an overview of possibilities and difficulties resulting from international business relations. They will learn how to calculate the taxes of foreigners working in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability.

Specification of controlled education, way of implementation and compensation for absences

Monitoring of students’ individual work on the assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written tasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Smlouvy o zamezení dvojího zdanění (CS)

Recommended reading

Vyškovská M (2003) Cizinci a daně. Praha, ASPI Publishing, ISBN 80-86395-90-1 (CS)
http://www.mfcr.cz (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 3. year of study, summer semester, compulsory

Type of course unit

 

Lecture

20 hours, optionally

Teacher / Lecturer

doc. Ing. Mgr. Karel Brychta, Ph.D.

Syllabus

A brief description of lectures:
 Income taxes and property taxes in relation to foreign countries
 Double taxation conventions
 Solution of consequences of double-taxation conventions
 Business activities of non-residents in the Czech Republic
 Permanent establishment in terms of Czech regulations
 Techniques of tax fulfillments of non-residents.
 Theory of double-taxation (including the contracts examples)
 Methods applied to abolish the double taxation
 Practical example demonstrating calculation of income from abroad in terms of current tax returns
 Income taxation of foreigners in the Czech Republic
 Tax assurance and withholding tax.