PrF:MVV208K International Taxation - Course Information
MVV208K The Recent Trends in the International Taxation
Faculty of LawAutumn 2016
- Extent and Intensity
- 0/1/0. 5 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- Juha Lindgren, D. Sc. (Econ. and B.A.), MA (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
- Guaranteed by
- doc. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law - Timetable of Seminar Groups
- MVV208K/01: Mon 17. 10. 16:40–18:10 209, 18:15–19:45 209, Tue 18. 10. 18:15–19:45 025, Wed 19. 10. 18:15–19:45 025, Thu 20. 10. 16:40–18:10 025, 18:15–19:45 025
- Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30 - fields of study / plans the course is directly associated with
- History of the Law and Roman Law (programme PrF, D-TPV4) (2)
- Financial Law and Financial Science (programme PrF, D-TPV4) (2)
- Financial Law and Financial Science (programme PrF, D-TPV4) (2)
- International and European Law (Eng.) (programme PrF, D-TPV4) (2)
- International and European Law (programme PrF, D-TPV4) (2)
- Private International Law (Eng.) (programme PrF, D-TPV4) (2)
- Private International Law (programme PrF, D-TPV4) (2)
- Civil Law (programme PrF, D-TPV4) (2)
- Commercial Law (programme PrF, D-TPV4) (2)
- Labour Law (programme PrF, D-TPV4) (2)
- Law Information and Communication Technologies (Eng.) (programme PrF, D-TPV4) (2)
- Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
- Law (programme PrF, M-PPV)
- Administrative and Environmental Law (programme PrF, D-TPV4) (2)
- Theory of Law (programme PrF, D-TPV4) (2)
- Criminal Law (programme PrF, D-TPV4) (2)
- Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)
- Course objectives
- At the end of the course students should
- have a comprehensive view of international taxation;
- understand and explain the recent trends handling the most up-to-date questions;
- work with information on the national provisions, European Tax Law and the tax treaties;
- create a clear picture of the system of the international direct taxation;
- make reasoned decisions about tax cases related to main international direct tax issues;
- make deductions based on acquired knowledge on both national and international tax law;
- interpret the central sources of international tax law - Syllabus
- 1. European Tax Law ans Tax Treaties
- 2. Corporate Tax System; Role of Tax Payer and Tax Administation
- 3. General Anti-Abuse Rule (GAAR) and Legality Principle
- 4. Transfer Pricing, Interest Deduction Limitation and other Targeted Provisions
- 5. Exchange of Information, Voluntary Disclosure
- 6. BEPS and actions within EU
- Literature
- See Teacher’s Information for full details
- Teaching methods
- Lectures on each topic followed by discussion
- Assessment methods
- Final multiple choice and short essay exam
- Language of instruction
- English
- Further comments (probably available only in Czech)
- The course is taught only once.
- Enrolment Statistics (Autumn 2016, recent)
- Permalink: https://is.muni.cz/course/law/autumn2016/MVV208K