MVV208K The Recent Trends in the International Taxation

Faculty of Law
Spring 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.
The course is also listed under the following terms Autumn 2016.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2020/MVV208K