PrF:MVV208K International Taxation - Course Information
MVV208K The Recent Trends in the International Taxation
Faculty of LawSpring 2020
- Extent and Intensity
- 0/1/0. 3 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: No timetable has been entered into IS.
- 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: 5/30, only registered: 0/30 - fields of study / plans the course is directly associated with
- there are 34 fields of study the course is directly associated with, display
- 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)
- Study Materials
The course is taught only once.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/spring2020/MVV208K