MVV251K Modern Challenges of International Taxation

Faculty of Law
Spring 2018
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
MVV251K/01: Mon 9. 4. 11:10–12:40 025, Tue 10. 4. 11:10–12:40 025, Wed 11. 4. 11:10–12:40 025, Thu 12. 4. 11:10–12:40 025, Fri 13. 4. 11:10–12:40 025
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, students should be able:
- to understand and explain main institutions of international tax law;
- to name and explain main differences of various tax systems;
- to analyze legal acts related to international tax law.
After the course, students will be skilled:
- in analyzing of legal problems;
- to find appropriate legal sources of International Tax Law;
After the course, students will be 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. Model treaty on double taxation;
  • 4. Tax evasion;
  • 5. Tax avoidance;
  • 6. Tax on land and buildings;
  • 7. Taxation of wealth;
  • 8. Individual income tax;
  • 9. Taxation of income from business and investment;
  • 10. E-commerce Taxation
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)
Study Materials
The course is taught only once.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2018/MVV251K