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Course info
KFU / MEZ
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Course description
Department/Unit / Abbreviation
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KFU
/
MEZ
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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International Taxation
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Form of course completion
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Pre-Exam Credit
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Form of course completion
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Pre-Exam Credit
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Accredited / Credits
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Yes,
3
Cred.
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Type of completion
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-
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Type of completion
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-
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Time requirements
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Lecture
2
[Hours/Week]
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Course credit prior to examination
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No
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Course credit prior to examination
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No
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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NO
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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Yes in the case of a previous evaluation 4 nebo nic.
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Summer semester
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0 / -
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0 / -
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0 / -
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Included in study average
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NO
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter semester
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Semester taught
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Winter semester
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Minimum (B + C) students
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5
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
S|N |
Periodicity |
každý rok
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Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
No
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Fundamental theoretical course |
No
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Evaluation scale |
S|N |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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To acquaint students with the principles and rules of international taxation and tax harmonization in the European Union. To explain tax optimization in the context of the tax system of the Czech Republic and in terms of double taxation treaties in the economic context.
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Requirements on student
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Active participation in educational events.
Written credit test (minimum 60% success rate). Written credit test can be repeated once.
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Content
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General Introduction to International Taxation - Basic Principles,
International exchange of information,
Economic aspects of tax residence and non-resident status - domestic adjustment / adjustment under double taxation treaties,
Economic view of a permanent establishment - specifics, destination, taxation,
Taxation of business profits,
Taxation of passive income - dividends, interest, royalties,
Transfer Pricing Issues, Documentation,
Cross-border tax checks, common tax base,
Social, health insurance in an international context,
Taxation of income from employment,
Taxation of the independent profession, artists, athletes,
Methods of avoiding double taxation.
Moore Stephens' tax experts are involved in teaching.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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26
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Team project (50/number of students)
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12
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Preparation for comprehensive test (10-40)
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40
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Total
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78
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
- to explain the basic principles of taxation in the Czech Republic, |
- to understand basic terminology, |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
- to apply basic knowledge about taxes in the Czech Republic, |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
- issues of international exchange of information, economic aspects of tax residence, permanent establishments and taxation of profits of the company, |
- Taxation of passive income, transfer pricing, cross-border tax control, income tax, independent occupation and double taxation methods. |
Skills - skills resulting from the course: |
- to propose optimization of taxes in the context of the Czech tax system and in terms of double taxation treaties. |
- to focus on social and health insurance in an international context. |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Test |
Skills - skills achieved by taking this course are verified by the following means: |
Test |
Competences - competence achieved by taking this course are verified by the following means: |
Test |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Lecture supplemented with a discussion |
Self-study of literature |
Task-based study method |
Skills - the following training methods are used to achieve the required skills: |
Lecture supplemented with a discussion |
Task-based study method |
Competences - the following training methods are used to achieve the required competences: |
Lecture with visual aids |
Self-study of literature |
Task-based study method |
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