Czech

6

Not applicable.

Students will learn how to calculate the taxes of foreigners working in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability. They can set the tax obligation by the exemption methods and the credit methods.
Also dealt with will be the basic terminology and skills needed for both of general and special tax practices. Students will be able to file both standard tax returns for individual Czech taxes and also specific foreigners income tax returns. They will be able to apply their knowledge into particular examples in common businesses.

Knowledge of accounting, financial statements and filing of different types of tax returns.

Not applied.

The lessons contain lectures only. The lectures are aimed at explanation of basic principles and problems in international taxation of incomes (with a view to application of conventions for avoidance of double taxation – basic principles and taxation of selected incomes). To explain issues connected with the application of the conventions for avoidance of double taxation, a presentation of illustrative examples and their solutions is used. Background materials for the lectures are published in E-learning.

Examination Requirements: knowledge of subject matter and its practical applications.

Completion of the course is by written exam, which consists of two main parts:
First part:
a) test questions (select the correct option; 15 questions with 4 sub-questions (A, B, C, D) for sub-question correctly answered 0.25 b, the total possible test questions to get 15 pts)
b) open questions (especially basic concepts and issues related to international tax revenues; 5 x 3b.)

Second part:
Solution brief examples demonstrating familiarity with the issues (it continues on knowledge from previous studies (problems of income taxation of individuals and legal entities)).

◦ Main condition of successful passing an examination is to obtain at least 50% of points each part.

The test is classified according to ECTS.

• A general introduction, basic concepts, principles of taxation, legislative regulation (international law, EU law, national law)
• Selected aspects of the treatment of tax issues in the Czech Republic, the role of case
• Agreements for the avoidance of double taxation in general, their importance and objectives
• Tax residence and its determination under agreements to avoid double taxation and Act No. 586/1992 Coll.
• Non-resident taxpayers and the taxation of income from sources in the Czech Republic
• Permanent establishment and determining its tax liability
• Providing tax (meaning, treatment, entities required to perform security duties, taxes determining the amount of collateral)
• Taxation of individual types of income tax amounting residents of foreign income in relation to the relevant provisions of agreements to avoid double taxation and Act No. 586/1992 Coll., The Income Tax Act, as amended (revenue from sale of property, rental income, from employment, royalties, dividends, ....)
• Methods for elimination of double taxation (meaning, types, application, practical examples)
• Foreign currency translation

Not applicable.

Students will be made familiar with the theory and practical examples of solving problems arising when two taxation systems are in a conflict. Students will have an overview of possibilities and difficulties resulting from international business relations. They will learn how to calculate the taxes of foreigners working in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability. They can set the tax obligation by the exemption methods and the credit methods.

Monitoring of students individual work on the assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written tasks.

Not applicable.

Not applicable.

Smlouvy o zamezení dvojího zdanění (CS)

Vyškovská M (2003) Cizinci a daně. Praha, ASPI Publishing, ISBN 80-86395-90-1 (CS)
http://www.mfcr.cz (CS)

20 hours, optionally