117-0046/02 – International taxation and consultancy in the field of taxation (MZP)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2014/2015Year of cancellation2014/2015
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
RYL01 Ing. Zuzana Rylová, Ph.D.
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

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:

CLAYTON, Patricia. Forming a Limited Company: A Particial Guide to Legal Requirements and Procedures. London: KonagPage, 2008. 256 p. ISBN 978-07494-5304-6.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

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

Full-time form (validity from: 2014/2015 Winter semester, validity until: 2014/2015 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner