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Lecturer(s)
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Sejkora František, Ing. Ph.D.
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Course content
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Basic concepts, legislative regulation, entities involved in international income taxation. Treaties for the avoidance of international double taxation, meaning, objectives, treaty structure, scope. Tax residence and its determination. Rules contained in double taxation treaties for the taxation of active income. Rules contained in double taxation treaties for the taxation of passive income. Taxation of income of non-resident taxpayers from sources within the territory of the Czech Republic. Taxation of income of tax residents - methods of avoiding double taxation. Taxation of international hiring of labour. Specific tax problems of multinational companies, transfer pricing. International tax planning. Harmonisation of direct and indirect taxation in the EU. Translated with DeepL.com (free version)
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
- Participation in classes
- 52 hours per semester
- Writing a seminar paper
- 26 hours per semester
- Preparation for an exam
- 49 hours per semester
- Preparation for a credit (assessment)
- 23 hours per semester
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Learning outcomes
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The aim of the course is to familiarize students with international treaties on the avoidance of double taxation, the basic principles of taxation of resident and non-resident income, including the development of harmonization of direct and indirect taxation in the European Union.
A student who has successfully completed the course can: characterize the rules for determining tax residency; explain the consequences of double taxation; explain methods of avoiding international double taxation; characterise the administrative procedures and conditions for the application of methods of avoiding double taxation in the Czech Republic; characterise the criteria for defining a permanent establishment; analyse the methods of allocation of income and expenses to a permanent establishment; explain the rules set out in international treaties for the taxation of active and passive income; characterise transfer pricing techniques; analyze the possibilities and tools offered by international tax planning; characterise the harmonisation process and define the strengths and weaknesses of tax harmonisation. A student who has successfully completed the course will be able to: work with legislation to solve international taxation problems; apply various methods to avoid double taxation; determine the tax residence of a taxpayer; calculate the time test for the establishment of a permanent establishment; quantify the tax base for calculating the tax collateral; determine the tax liability of permanent establishments; Determine the tax base and calculate the tax liability of a taxpayer with foreign income, including the completion of a tax return; evaluate the issue of international tax planning as a potential for competitive advantage. A student who successfully completes the course is able to: Explain tax issues in an international context to professionals and laypersons; bring ethical considerations into problem solving. Translated with DeepL.com (free version)
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Prerequisites
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unspecified
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Assessment methods and criteria
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Oral examination, Written examination, Home assignment evaluation, Discussion
Exam: written and oral part
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Recommended literature
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Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů..
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DOMBROWSKI, Jaroslav a BUCHTOVÁ, Gabriela. Mezinárodní výměna informací. Praha: Wolters Kluwer, 2020, 2020. ISBN 978-80-7598-902-4.
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RYTÍŘOVÁ, L., TEPPEROVÁ, J. Mezinárodní zaměstnávání, vysílání a pronájem pracovníků.. Olomouc: ANAG, 2012.
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SOJKA, Vlastimil; BARTOŠOVÁ, Monika; FEKAR, Pavel; MAŠEK, Jan; NEŠLEHA, Matěj et al. Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. Praha: Wolters Kluwer, 2017, 2017. ISBN 978-80-7552-688-5.
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ŠIROKÝ, J. Daně v Evropské unii: daňové systémy všech 27 členských států EU a Chorvatska, legislativní základy daňové harmonizace včetně judikátů SD, odraz ekonomické krize v daňové politice EU.. Praha: Leges, 2018, 2018. ISBN 978-80-7502-274-5.
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