PrF:MVV261K E-commerce - Course Information

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

Extent and Intensity

0/1/0. 5 credit(s). Type of Completion: k (colloquium).

Teacher(s)

dr Edvardas Juchnevicius, Ph.D. (lecturer), 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

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

• History of the Law and Roman Law (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (Eng.) (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• International and European Law (Eng.) (programme PrF, D-TPV4) (2)
• International and European Law (programme PrF, D-TPV4) (2)
• Private International Law (Eng.) (programme PrF, D-TPV4) (2)
• Private International Law (programme PrF, D-TPV4) (2)
• Multidisciplinary studies (programme CST, KOS)
• Multidisciplinary studies (programme PrF, KOS)
• Civil Law (programme PrF, D-TPV4) (2)
• Commercial Law (programme PrF, D-TPV4) (2)
• Labour Law (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (Eng.) (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
• Law (programme PrF, M-PPV)
• Administrative and Environmental Law (programme PrF, D-TPV4) (2)
• Theory of Law (programme PrF, D-TPV4) (2)
• Criminal Law (programme PrF, D-TPV4) (2)
• Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)

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