Course detail

International Tax Systems

FP-FmdsKAcad. year: 2026/2027

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

Czech

Number of ECTS credits

6

Assignment to study programme types

Master's

Mode of study

Not applicable.

Guarantor

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

Department

Department of Quantitative Engineering (ÚKI)

Entry knowledge

Basic knowledge of international taxation of income.

Rules for evaluation and completion of the course

The course is completed with a an exam.

The exam consists of three parts (at least of 50 % shall be reached from the each part):
- 1st part(an example for taxation of a tax resident): max. 15 points (70 minutes),
- 2nd part (examples for taxation of tax non-residents): max. 15 points (60 minutes),
- 3rd part (verification of the theoretical knowledge: max. 40 points; 10 open questions; 75 minutes).

Classification according to ECTS.

Attendance at lectures is not compulsory.

Aims

The aim of the course is to make students familiar with 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 with an overview of the possibilities and difficulties in international tax planning and optimization.


Knowledge: The student is able to describe current issues and problems connected to tax systems (their establishment, shaping, changes and factors that determine the tax system), they know the legal norms regulating the international taxation of income (the norms of international, EU and domestic law), they can describe the process of international tax planning and determine the tax liability of a tax resident of the Czech Republic with income from abroad and of a tax resident of the Czech Republic with income from sources on the territory of the Czech Republic as well as in more complicated cases (including completing the relevant tax return or report).

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.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

LANG, M. et al. (eds.) Introduction to European Tax Law on Direct Taxation. 2nd ed. Wien: Linde. 223 pgs. ISBN 978-3-7073-1764-0 (EN)
LANG, M. Introduction to the Law of Double Taxation Conventions. 1st ed. Wien : Linde, 2010. 222 pgs. ISBN 978-3-7073-1714-5 (EN)
NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-682-3.
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) (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. (CS)
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

Not applicable.

Classification of course in study plans

  • Programme MGR-UFRP-KS Master's 2 year of study, winter semester, compulsory, profile core courses

Type of course unit

 

Guided consultation in combined form of studies

20 hours, optionally

Teacher / Lecturer

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

Syllabus

1. Tax systems and their development - basic terms definitions; tax system determinants; current state and trends; tax systems benchmarking.
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.

Self-study

95 hours, optionally

Teacher / Lecturer

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

Individual preparation for an ending of the course

30 hours, optionally

Teacher / Lecturer

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