Course syllabus DMZA - International Taxation and International Financial Reporting Standards (FBE - 2014/2015 - post-graduate studies)

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Course code: DMZA
Course title in language of instruction: -- item not defined --
Course title in Czech: International Taxation and International Financial Reporting Standards
Course title in English: International Taxation and International Financial Reporting Standards
Mode of completion and number of credits: Exam (0 credits), Commissional exam (0 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 0/0 (hours of lectures per week / hours of seminars per week)
part-time, 0/0 (lectures per period / seminars per period)
Language of instruction: English
Level of course: -- item not defined --
Semester: 2014/2015
Name of lecturer: prof. Ing. Danuše Nerudová, Ph.D. (supervisor)
Prerequisites: none
Aims of the course:
Objective of the subject is extension of theoretical knowledge and description and comparative analysis of taxation systems in EU countries and other selected countries of the world (other European countries, USA, Canada and Australia). Knowledge acquired can serve as a mean for deeper understanding of principle influences on macroeconomic development of particular countries, and important factors connected with corporate decision making (issues of location of headquarters, but also business units).
Course contents:
1.Structure of tax incomes, tax instruments, techniques of tax collection and mechanisms of tax functioning (allowance 0/0)
2.Application of tax rates; Analysis of stimulation and de-stimulation effects; Directness of tax insertion; Justice and effectiveness of taxation systems (allowance 0/0)
3.Contracts and methods of prevention of international double taxation, main rules for taxation of incomes of residents and non-residents, taxation of international lease of labour force and issues of tax harmonization, coordination and competition in the context of united internal EU market (allowance 0/0)
4.Interdisciplinary utilization of accounting information and recording complex economic issues of business subjects and their impact on identification of tax base (allowance 0/0)
5.International interconnections of accounting information aimed on reaching a high level of comparability of accounting data on international level (allowance 0/0)
Learning outcomes and competences:
-- item not defined --
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 attendanceCombined form
Total0 h0 h
Assessment methods:
Oral examination within the Examination Board 2
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQIntroduction to the law of double taxation conventionsWienLinde2010978-90-8722-082-2
RQPrinciples amd practice of double taxation agreements: a question and answer approach.LondonBNA International978-0-906524-15-2
RQFERRIS, K R. -- SELLING, T I. -- HASKINS, M E.International Financial Reporting and Analysis: A Contextual EmphasisChicagoIrwin19960-256-13998-9
RQDouble taxation, tax treaties, treaty-shopping and the European CommunityAlphen aan den RijnKluwer Law International ;978-90-411-2658-0
RQA guide through International Financial Reporting Standards (IFRSs) 2008: including the full text of the Standards and Interpretations and accompanying documents issued by the International Accounting Standards Board as approved at 1 July 2008 : with extensive cross-references and other annotationsLondonInternational Accounting Standards Committee Foundation978-1-905590-68-1
RQIntegration approaches to group taxation in the European internal marketAlphen aan den Rijn [u.a.Wolters Kluwer2008978-90-411-2779-2
RQThe economics of taxationCambridge, Mass.MIT Press0-262-19486-4


Last modification made by Import dat z knihovny on 08/01/2014.

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