Czech

6

Not applicable.

Students will be primarily acquainted with the current trends prevailing in the international taxation of income. In addition, students will be familiar with the issue of international tax optimization in a globalized environment, especially with the problems of planning.
While being familiar with the trends and principles the students should be able to assess and propose practical steps to solve the problem of international tax optimization.

Knowledge of the issue of international double taxation.

Not applied.

The lessons contain two-hour lectures and two-hour seminars. The lectures are focused on explaining the basic principles, essence and trends governing the area of tax systems. The seminars are focused on practical mastering of subject presented in lectures with an emphasis put on solving complex problems in international taxation of incomes (including filling in of tax returns). Students also present their essays during the seminars. Background materials for the lectures and seminaras are published in E-learning.

redit
Active participation in seminars. Presentation of the essay (handed and presented on time). 1 topic max. 2 students - 1 student min. 5 pages, 2 students min. 10 pages (excluding the cover page and a list of sources). Obtain at least 50% from the written final test (examples).
To obtain the credit, student has to obtain at least 50% of all achievable points.

Examination (written) - demonstrate knowledge of the subject. The examination is consisted of two parts:
a) test (questions with answers A, B, C, D - 10 questions).
b) open questions (10 questions).

Final classification
The exam is classified according to ECTS.
The final evaluation of the course is influenced by the work during the semester (see below).
- Seminar paper and presentation (20%) – max. 20 points
- Final test (30%) – max. 30 points
- The examination result (50%) – max. 50 points (for each correct choice test questions 0,25 points and for each complete open question 4 points).

• Tax systems and their development - the definition of basic terms, importance and current state
• The status and importance of tax law in international relations, performance international tax relations administration
• Analysis of single types of taxes in the current tax systems. Development and definition of the tax quota.
• The issue of international taxation and conventions on avoidance of double taxation
• Harmonization of tax systems in the EU - the relevant legal documents, current status and future plans
• Tax systems in selected countries (Germany, USA, Russian Federation, etc.)
• Optimization of the tax burden in the context of international taxation
• Tax havens - the emergence and development of preferential tax systems, method and technique of their use

Not applicable.

Students will be made familiar with the current trends in the area of international tax systems. Emphasis will be placed on describing the situation in the European Union. As future tax experts, the students will be provided an overview of the possibilities and difficulties in international tax optimization and international tax planning. In this course there are presented tax systems of selected countries.

Participation at the lectures is not obligatory.

Not applicable.

Not applicable.

SOJKA, Vlastimil, Monika BARTOŠOVÁ, Pavel FEKAR, Jan MAŠEK, Matěj NEŠLEHA a Ivana VAŇOUSOVÁ. Mezinárodní zdanění příjmů: smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. 4. vydání. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-688-5. (CS)
SOLILOVÁ, Veronika a Danuše NERUDOVÁ. Transferové ceny: unikátní komplexní zpracování problematiky : praktické pojetí formou případových studií. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-169-1. (EN)
NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. Daně. ISBN 978-80-7552-682-3. (CS)
LANG, M. et al. (eds.) Introduction to European Tax Law on Direct Taxation. 2nd ed. Wien: Linde. 223 pgs. ISBN 978-3-7073-1764-0 (EN) (EN)
LANG, M. Introduction to the Law of Double Taxation Conventions. 1st ed. Wien : Linde, 2010. 222 pgs. ISBN 978-3-7073-1714-5 (EN) (EN)
ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SDEU, společný konsolidovaný základ daně (CCCTB), akční plán BEPS, zdanění finančního sektoru. 7. aktualizované a přepracované vydání. Praha: Leges, 2018. Teoretik. ISBN 978-80-7502-274-5. Dostupné také z: http://www.digitalniknihovna.cz/mzk/uuid/uuid:25662210-69f0-11eb-9d4f-005056827e52 (CS)

Not applicable.

26 hours, compulsory