MVV281K The International Tax Challenges of Digital Economy

Faculty of Law
Spring 2019
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Dr. Soraya Rodríguez Losada (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
MVV281K/01: Tue 14. 5. 10:00–11:40 025, 12:00–13:40 025, Wed 15. 5. 8:00–9:40 025, Thu 16. 5. 14:00–15:40 025, 16:00–17:40 025
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: 1/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 37 fields of study the course is directly associated with, display
Learning outcomes
At the end of the course, the student should be able:
- To understand and explain international tax principles applied to the taxation of companies.
- To understand the main tax challenges posed by digital economy.
- To analyze different options suggested by the OECD and the European Commission to deal with these difficulties.
- To analyze different unilateral measures implemented by certain countries to tax digital economy.
Syllabus
  • 1. Introduction to the concepts of digital economy and electronic commerce.
  • 2. Tax treaty characterisation of income derived from new business models.
  • 3. OECD / G20 Base Erosion and Profit Shifting Project: it’s influence in digital economy.
  • a. Introduction to the BEPS Action Plan.
  • b. The obsolescence of the permanent establishment concept.
  • c. A new nexus based on the concept of significant economic presence: the digital permanent establishment.
  • d. The introduction of a withholding tax on digital transactions.
  • e. The introduction of an equalisation levy and other defensive measures implemented by some countries.
  • 4. The EU digital tax package on taxing the digital economy.
  • 5. Next goals: destination-based corporation tax?
Literature
  • RODRÍGUEZ LOSADA,, S., The impact of BEPS on digital economy: an analysis of action 1. Strada international taxation. Francis Lefebvre. 2018.
Teaching methods
lessons with discussion
Assessment methods
oral exam
Language of instruction
English
Further Comments
Study Materials
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2019/MVV281K