PrF:MVV261K E-commerce - Course Information
MVV261K E-commerce and Permanent Establishment (International Tax Law)Faculty of Law
- Extent and Intensity
- 0/1/0. 5 credit(s). Type of Completion: k (colloquium).
- dr Edvardas Juchnevicius, Ph.D. (lecturer), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
- 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
- MVV261K/01: Wed 10. 10. 12:00–13:40 025, 14:00–15:40 025, Thu 11. 10. 12:00–13:40 025, 14:00–15:40 025, Fri 12. 10. 12:00–13:40 025
- 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: 32/30, only registered: 9/30
- Fields of study 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, student should be able:
- to understand and explain main institutions regarding ecommerce taxation; also can name and explain main differences of various solutions regarding ecommerce income taxation;
- to analyze legal acts related to international tax law; After the course, students will be skilled in analyzing of legal problems.
After the course, students will be
- skilled to find appropriate legal sources of International Tax Law;
- able to use the knowledge of tax law from the perspective as a taxpayer and tax office employee.
- 1. Principles of taxation
- 2. Double taxation
- 3. General principles of e-commerce taxation
- 4. Tax evasion and e-commerce
- 5. Tax avoidance and e-commerce
- See Teacher’s Information for full details.
- Teaching methods
- Lessons with discussion. Case study.
- Assessment methods
- Quiz and multiple-choice test.
- Language of instruction
- Further comments (probably available only in Czech)
- The course is taught only once.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/autumn2018/MVV261K