MVV208K The Recent Trends in the International Taxation

Právnická fakulta
podzim 2016
Rozsah
0/1/0. 5 kr. Ukončení: k.
Vyučující
Juha Lindgren, D. Sc. (Econ. and B.A.), MA (cvičící), doc. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
doc. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta
Rozvrh seminárních/paralelních skupin
MVV208K/01: Po 17. 10. 16:40–18:10 209, 18:15–19:45 209, Út 18. 10. 18:15–19:45 025, St 19. 10. 18:15–19:45 025, Čt 20. 10. 16:40–18:10 025, 18:15–19:45 025
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 0/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 33 mateřských oborů, zobrazit
Cíle předmětu
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
Osnova
  • 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
Literatura
  • See Teacher’s Information for full details
Výukové metody
Lectures on each topic followed by discussion
Metody hodnocení
Final multiple choice and short essay exam
Vyučovací jazyk
Angličtina
Informace učitele
1. Introduction to European Tax Law: Direct Taxation (2016). Editors: Lang, Michael – Pistone, Pascal – Schuh, Josef – Staringer, Claus. Fourth edition. Linde,Vienna. Spiramus, London.

2. Articles and other material to support the learning of the students:

1. De Broe, Luc, The State Aid Review against Aggressive Tax Planning: ´Always Look a Gift Horse in the Mouth´, Editorial, EC Tax Review 2015/6, pp. 290-293.
2. Cerioni, Luca, The Quest for a New Corporate Taxation Model and for an Effective Fight against International Tax Avoidance within the EU, Article, Intertax, 2016, Issue 6 & 7, pp. 463-480.
3. van der Hel – van Dijk, Lisette & Siglé, Maarten, Cooperative Compliance: Tax Risk Management and Monitoring, Article, Intertax, 2016, Issue 8 & 9, pp. 642-650.
4. Brodzka, Alicja, Automatic Exchange of Tax Information in the European Union – The Standard for the Future, Article, European Taxation, January 2016, pp. 26-33.
5. Dourado, Ana Paula, The EU Anti Tax Avoidance Package: Moving Ahead of BEPS?, Editorial, Intertax, 2016, Issue 6&7, pp. 440-446.
6. Council Directive (EU) 2016/1164 of 12 July 2016 laying down rules against tax avoidance practices that directly affect the functioning of the internal market, Official Journal of the European Union, L 193, Volume 59, 19 July 2016, pp. 1-14. http://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv:OJ.L_.2016.193.01.0001.01.ENG&toc=OJ:L:2016:193:TOC
Další komentáře
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Předmět je zařazen také v obdobích jaro 2020.