Course syllabus MZDAC - International Taxation (FBE - WS 2014/2015)

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Course code: MZDAC
Course title in language of instruction: Mezinárodní zdanění v AJ
Course title in Czech: International Taxation
Course title in English: International Taxation
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 3/0 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: WS 2014/2015
Name of lecturer: prof. Ing. Danuše Nerudová, Ph.D. (examiner, instructor, supervisor)
Prerequisites: Final Bachelor Exam
Aims of the course:
The subject aims to acquaint students with the problem of agreements and methods of double taxation agreements, with the taxation of Czech residents foreign income and with the taxation of nonresidents income. Special attention is also paid to the problems of EU countries tax systems and their harmonization and development.
Course contents:
1.Double taxation agreements (allowance 3/0)
2.Methods of double taxation (allowance 3/0)
3.Taxation of the incomes of the residents from the foreign sources (allowance 5/0)
4.Taxation of the incomes of the non-residents from the domestic sources (allowance 4/0)
5.International labour power lease (allowance 3/0)
6.Legislative basis of the EU tax harmonisation and the role of the taxes in the european intergration process (allowance 3/0)
7.Harmonization of direct taxation in the EU (allowance 6/0)
8.Harmonization of indirect taxation in the EU (allowance 6/0)
9.Taxation systems of EU member states (allowance 9/0)
Learning outcomes and competences:
Generic competences:
-ability to solve problems
-ability to understand foreign cultures and customes
-ability to work in international context
-capacity to adapt to new situations
-communication in second language
-professional knowledge

Specific competences:
-Student gains the complex knowledge of EU taxation systems, double taxation treaties and EU directives in the area of taxation.
-Student has the competence to structure the international tax planning, to manage the transactions and to evaluate their impact.
-Student has the skill to manage and design international tax planning in different type of subjects.

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture42 h
     preparation for exam42 h
     preparation for regular assessment20 h
     preparation of presentation4 h
     writing of seminar paper32 h
Total140 h
Assessment methods:
the student has to submitt the case study of approx. 15 pages
oral exam - the student has to prove except the theoretical knowledge also the ability of sloving of practical international tax situations
correcting exam - also oral
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQNERUDOVÁ, D.Harmonizace daňových systémů zemí Evropské uniePrahaWolters Kluwer ČR2011978-80-7357-695-0
RQŠIROKÝ, J.Daně v Evropské uniiPrahaLinde2009978-80-7201-746-1
RQSOJKA, V.Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmůPrahaASPI2008978-80-7357-354-6
RELANG, M. et al.Introduction to European tax law on direct taxationWienLinde Verlag Wien2008978-3-7073-0933-1
REIntroduction to the law of double taxation conventionsWienLinde2010978-90-8722-082-2


Last modification made by Ing. Jiří Gruber on 08/26/2014.

Type of output: