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

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Course code: MZDA
Course title in language of instruction: International Taxation
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: English
Level of course: master continuing
Semester: WS 2014/2015
Name of lecturer: prof. Ing. Danuše Nerudová, Ph.D. (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 2/2)
2.Methods of double taxation (allowance 2/4)
3.Taxation of the incomes of the residents from the foreign sources (allowance 4/2)
4.Taxation of the incomes of the non-residents from the domestic sources (allowance 2/2)
5.International labour power lease (allowance 2/2)
6.Legislative basis of the EU tax harmonisation and the role of the taxes in the european intergration process (allowance 4/0)
7.Harmonization of direct taxation in the EU (allowance 4/4)
8.Harmonization of indirect taxation in the EU (allowance 4/4)
9.Taxation systems of EU member states (allowance 4/8)
Learning outcomes and competences:
Generic competences:
-ability to analyse and synthesize
-ability to apply knowledge
-ability to solve problems
-ability to work in international context
-ability to work independently
-basic computing skills
-capacity to adapt to new situations
-capacity to learn
-professional knowledge
-skilled at utilizing and processing information
-work in team

Specific competences:
-The student is able to define the situations, in which the instruments of double taxation elimination are necessary to apply.
-The student is able to describe, name and explain the directives in the area of direct and indirect taxation in the EU.
-The student is able to solve the tax situations, in which the application of double taxation elimination treaties is necessary.
-The studentgains the skill independently consider the international tax case and to suggest the possible tax optimization

Type of course unit: optional
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
RQCol.Klaus Vogel on double taxation conventions: a commentary to the OECD-, UN-, and US model conventions for the avoidance of double taxation on income and capital, with particular reference to German treaty practiceLondonKluwer Law International199790-411-0892-0
RQLANG, M. et al.Introduction to European tax law on direct taxationWienLinde Verlag Wien2008978-3-7073-0933-1
RQIntroduction to the law of double taxation conventionsWienLinde2010978-90-8722-082-2
RELANG, M. et al.CFC legislation, tax treaties, and EC lawThe HagueKluwer Law International90-411-2284-2
RECol.Common consolidated corporate tax baseWienLinde2008978-3--7073-1306-2


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