PVMZ International Taxation

Faculty of Economics and Administration
Autumn 2008
Extent and Intensity
2/1. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Václav Vybíhal, CSc. (lecturer)
Guaranteed by
doc. JUDr. Ivan Malý, CSc.
Department of Public Economics – Faculty of Economics and Administration
Contact Person: Lenka Jílková
Timetable
Mon 18:00–20:25 P102
Prerequisites
Students have to pass the System of Tax course or a similar course at other university.
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 47 student(s).
Current registration and enrolment status: enrolled: 0/47, only registered: 0/47, only registered with preference (fields directly associated with the programme): 0/47
Course objectives
Students will learn theoretical and practical information about international taxation problems. At the end of this course, students should be able to:
- understand economic and legal double taxation problems and mechanisms of transfer prices;
- orientate themselves in contracts and methods of double taxation avoidance and permanent establishment problems;
- explain and practically use techniques of tax collection and taxation mode for non-residents taxation mode;
- use information learned from international contracts of double taxation avoidance;
- get a real concept of tax heaven functioning, offshore financial centers and privilege taxation mode countries;
- interpret the information about tax instruments of EU countries useful for the Czech tax policy forming;
- understand the tax harmonization problems in the EU and tax competition;
- analyze and understand tax consequences of the international workforce lease.
Syllabus
  • Introduction to the problems of international taxation.
  • Contracts and methods of double taxation avoidance.
  • Techniques of tax collection and taxation mode for non-residents taxation mode.
  • The international workforce lease taxation.
  • Outland income taxation and its implementation to the income tax claim.
  • Taxation harmonization and tax competition in the EU.
  • Tax havens, offshore financial centers and privilege taxation mode countries.
  • Permanent establishment.
  • Taxation systems of EU countries in the economic integration process.
  • Transfer pricing.
Literature
  • ŠIROKÝ, Jan. Daně v Evropské unii : daňové systémy členských států EU včetně Bulharska a Rumunska, legislativní základy daňové harmonizace v EU včetně Směrnice Rady 2006/112/EC. 2. aktualiz. vyd. Praha: Linde, 2007, 255 s. ISBN 9788072016495. info
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 4., aktualiz. vyd. Praha: ASPI, 2006, 279 s. ISBN 8073572052. info
  • VYBÍHAL, Václav. Zdaňění příjmů fyzických osob 2008, praktický průvodce. Praha: Grada Publishing, 2008, 218 pp. ISBN 978-80-247-2536-9. info
  • Smlouvy o zamezení mezinárodního dvojího zdanění. In: Sbírka mezinárodních smluv (Sb.m.s.)
Assessment methods
The course takes the form of both lectures (two hours) and seminars (1 hour). The course is concluded with a written test (60 minutes) and an oral exam.
If students commit a prohibited act, such as using various forbidden tools, cribbing, taking out any part of the exam or any other cheating, the teacher is allowed to interrupt an exam and to grade a student with F, FF or FFF according to the seriousness of the offence. The mentioned procedure relates to all the activities that are included in the final evaluation of the course (seminar work, essays, tests etc.).
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on completion of the course: písemná zkouška
The course is also listed under the following terms Spring 2007, Autumn 2007.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2008/PVMZ