Course detail
International Tax Systems
FP-FmdsPAcad. year: 2011/2012
The course deals with international tax systems. Emphasis is placed on familiarization with current trends in this field. Attention is paid above all to the situation in the European Union. Students will be acquainted, among others, with the tax systems of selected countries and the optimization of the tax burden in the context of international taxation.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
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.
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Form of examination: combined – a written test followed by an oral examination.
Course curriculum
• 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
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
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)
Recommended reading
Classification of course in study plans