117-0337/04 – International Taxation (MZ)
| Gurantor department | Department of Accounting and Taxes | Credits | 4 |
| 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 | 2011/2012 | Year of cancellation | 2012/2013 |
| 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.
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:
Recommended literature:
Additional study materials
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 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction