MVV66K Introduction to International Tax Law

Faculty of Law
Autumn 2010
Extent and Intensity
1/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Tomáš Balco, Ph.D., LL.M. (lecturer), doc. JUDr. Jiří Valdhans, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Jiří Valdhans, Ph.D.
Department of International and European Law – Faculty of Law
Contact Person: Hana Brzobohatá
Timetable
Wed 10. 11. 15:05–16:35 211, 16:40–18:10 S71, Thu 11. 11. 13:30–15:00 258, 15:05–16:35 258, 16:40–18:10 258, Fri 12. 11. 8:00–9:30 025, 9:35–11:05 025
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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
fields of study / plans the course is directly associated with
Course objectives
The course explains the international taxation law. It is concerned on the theory and practise of double taxation.
Syllabus
  • - Taxation issues in international transactions - Double taxation vs. double non-taxation - Solving of double taxation - Tax planning, tax avoidance and the fight against tax avoidance - Principles of tax planning - Principles of international tax law - Usage of international tax law in tax planning - Usage of holding companies - Legal principles and rules restricting legal planning
Literature
  • Given by the lecturer
Teaching methods
lectures, class discussion
Assessment methods
written essay
Language of instruction
Czech
Further Comments
Study Materials
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2010/MVV66K