117-0337/03 – International Taxation (MZ)

Gurantor departmentDepartment of Accounting and TaxesCredits3
Subject guarantorIng. Zuzana Rylová, Ph.D.Subject version guarantorIng. Zuzana Rylová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation2010/2011
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
RYL01 Ing. Zuzana Rylová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 2+0

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.

Teaching methods

Lectures

Summary

The introducing to problems of international taxation, contracts about prevention double taxation and with taxation foreign subject in the Czech Republic.

Compulsory literature:

RYLOVÁ, Zuzana. Mezinárodní dvojí zdanění 2012. 4. vyd. Olomouc: ANAG, 2012. 487 s. ISBN 978-80-7263-724-9.

Recommended literature:

RYTÍŘOVÁ, Lucie a Jana TEPPEROVÁ. Mezinárodní zaměstnávání, vysílání a pronájem pracovníků. Olomouc: ANAG, 2012. 368 s. ISBN 978-80-7263-732-4. Směrnice o převodních cenách pro nadnárodní podniky a daňové správy, Finanční zpravodaj č. 10/1997 a č. 6/1999. Smlouva o zamezení dvojímu zdanění mezi Českou republikou a Slovenskou republikou č. 100/2003 Sb.m.s. Zákon č. 586/1992 Sb. o daních z příjmů (v platném znění) a prováděcí předpisy

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 international double taxation, its causes 2. Consequences of international double taxation, forms of international tax evasion scale, tax havens 3. Agreements on avoidance of double taxation, exchange of information 4. Determination of personal tax jurisdiction 5. Taxation of non-residents-1 part (income from activities carried out through a permanent establishment) 6. Taxation of non-residents-2 part (income from employment, dividends, interest, royalties) 7. Taxation of non-tax third part (other types of income) 8. Analysis of the double taxation with Slovakia - 1 part 9. Analysis of the double taxation with Slovakia - 2 part 10. Taxation revenue of residents from abroad 11. Methods of eliminating double taxation - credit method 12. Methods of eliminating double taxation - the method of exemption with progression 13. Introduction to transfer pricing in multinational companies

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner