117-0046/01 – International taxation and consultancy in the field of taxation (MZP)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | Ing. Zuzana Rylová, Ph.D. | Subject version guarantor | Ing. Zuzana Rylová, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2013/2014 | Year of cancellation | 2014/2015 |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
1.To explain the fundamental concepts of international taxation.
2.To describe the manner of foreing subject taxation in Czech Republic.
3.To clarify the taxation of income flown from abroad to tax resident.
4.To explain the methods of double taxation elimination.
5.To explain the rules related to tax consultant performance.
6.To explain the conditions for tax consultant licence obtaining.
7.To solve the case studies according to individual taxes.
Teaching methods
Lectures
Tutorials
Summary
The course introduces students to the issues of international taxation, the treaties for the avoidance of double taxation and the tax treatment of foreign companies in the Czech Republic. the basics of business in tax advice and ways to optimize individual taxes.
Compulsory literature:
SHAXSON, Nicholas. Treasure Islands: Dirty money, tax haven and the men who stole the world. Vintage Books, 2012. 332 p. ISBN 987-0-099-54172-1.
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Additional requirements for students not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1.Introduction to problems of international double taxation, its causes, consequences of international double taxation, forms of tax evasion internationally, tax havens,
2.Agreement on the avoidance of double taxation, exchange of information, setting personal tax jurisdiction, taxation of non-residents - income from employment
3.Taxation of non-residents - income from business carried on through a permanent establishment, dividends, interest, royalties, and other types of income
4.Analysis of treaties for avoidance of double taxation with Slovakia
5.Taxation of income generated abroad tax residents
6.Methods for elimination of double taxation
7.Introduction to transfer pricing for multinational companies
8.Introduction to the tax consultancy organization studies, literature, basic tax concepts, profession tax consultant, tax law advice, Chamber of Tax Advisers, Activities KDP ČR, Statutes, Disciplinary Procedure, Test Procedure
9.Practical examples - the tax on personal income
10.Practical examples - the tax on corporate income
11.Practical examples - Accounting
12.Practical examples - value added tax
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction