MVV261K E-commerce and Permanent Establishment (International Tax Law)

Faculty of Law
Autumn 2018
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
dr Edvardas Juchnevicius, Ph.D. (lecturer), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. 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: 0/30, only registered: 0/30
fields of study / plans 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.
Syllabus
  • 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
Literature
  • See Teacher’s Information for full details.
Teaching methods
Lessons with discussion. Case study.
Assessment methods
Quiz and multiple-choice test.
Language of instruction
English
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