MV860K International Tax Law

Faculty of Law
Spring 2017
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Dr hab. Ziemowit Kukulski (lecturer), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Supervisor
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
MV860K/01: Tue 2. 5. 16:40–18:10 025, 18:15–19:45 025, Wed 3. 5. 18:15–19:45 025, Thu 4. 5. 18:15–19:45 025, Fri 5. 5. 8:00–9:30 208
Prerequisites (v češtině)
MP702Z Finance Law I || OBOR ( MUS ) || OBOR ( MUSPraF )
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: 25/30, only registered: 0/30
Fields of study the course is directly associated with
there are 37 fields of study the course is directly associated with, display
Course objectives
At the end of the course students should be able to:
a) understand and explain the differences between double taxation in juridical and economic sense, as well as indicate the means for the elimination of both phenomenons and understand the role and impact of international organizations, such as the OECD, the UN and the EU on the development of international tax law;
b) to work with the information on double taxation conventions on income and capital as well as on other types of tax treaties;
c) to create tax planning policy schemes related with double taxation and its elimination;
d) to make reasoned decision about place of business activity taking into account the exchange of tax information, mutual agreement procedure and assistance in collection of taxes provisions contained in double tax treaties;
e) to make deductions based on acquired knowledge with respect to taxation of business activity, taxation of passive investment income, taxation of realized and non-realized capital gains as well income from employment;
f) to interpret international tax treaties law provisions, courts’ decisions and commentaries to tax treaties.
Syllabus
  • 1. Introduction to the law of international tax treaties
  • 2. Concept of international double taxation and means for its elimination
  • 3. Types of tax treaties in countries’ treaty practice
  • 4. Role of the international organizations (OECD, UN and EU) in the field of development of international tax law
  • 5. Structure, goals, content of the OECD Model Convention on Income and Capital and the UN Model Convention for the Elimination of Double Taxation between Developed and Developing Countries and their impact on countries’ tax treaty practice
  • 6. Main features of Polish tax treaty practice
  • 7. The OECD/G20 Base Erosion and Profit Shifting (BEPS) Action Plan and its impact on the recent developments of the international tax law.
Literature
  • See Teacher’s Information for full details
Teaching methods
lectures, discussions
Assessment methods
Written essay
Language of instruction
English
Further comments (probably available only v češtině)
The course is taught only once.
Teacher's information
Literature:

1. Lang M., Introduction to the Law of Double Taxation Conventions, IBFD, 2010,

2. Lang M., History of Tax Treaties, IBFD, 2011,

3. Lang M., Recent Tax Treaty Developments Around the Globe, Vienna, 2009,

4. Maisto G., ax Treaties and Domestic Law, vol. II, IBFD, 2009,

5. Shelton N., Interpretation and Application of Tax Treaties, LexisNexis, 2004,

6. OECD Model Tax Convention on Income and on Capital. Condensed version 2014 and Key Tax Features of Member Countries 2014, IBFD, 2014,

7. Rust A., Double Taxation within the European Union, Wolters Kluwer , 2011,

8. Beker P., Double Taxation Conventions, Sweet &Maxwell, 2005,

9. Pistone P., The Impact of Community Law on Tax Treaties, Kluwer, 2002,

10. Ammatuci A., International Tax Law, Wolters Kluwer, 2012.


  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2017/MV860K

Go to top | Current date and time: 19. 9. 2017 22:44, Week 38 (even)

Contact: istech(zavináč/atsign)fi(tečka/dot)muni(tečka/dot)cz, Office for Studies, access rights administrators, is-technicians, e-technicians, IT support | Use of cookies | Více o Informačním systému