Czech

6

After completion of the course, student is able:
- to assess the current state
- to estimate the future development in tax areas in a more qualified way
- to suggest steps leading to international tax optimization
- to specify problematic issues in international taxation of incomes and to propose some steps for elimination of potential risks
- to set a tax liability of a tax resident of the Czech Republic who receives different types incomes from abroad (even in case of more complex matters)
- to specify duties connected with taxation of a tax non-resident who recieves incomes from the sources in the Czech Republic (even in case of more complex matters) and to propose steps for tax burden optimization on the part of the tax-payer (in case they exist)

Knowledge of the issue of international double taxation.

Not applicable.

The lessons contain two-hour lectures and two-hour seminars. The lectures are focused on the introdution of the subject-matters (see the Course curriculum). 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.

Credit
Active participation in seminars.
Two control credit tests (examples); necessary to at least 50% from each of the tests.
- 1st test: max. 15 points
- 2nd test: max. 15 points

Examination (written) - demonstrate knowledge of the subject (ten open questions – max. 40 points; 4 points per a question).

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).
Maximal possible points in total: 70 points
- credit tests: max. 30 points
- exam test: max. 40 points

• Tax systems and their development - the definition of basic terms, importance, current state and development trends
• Determinats of tax systems, classification and types of taxes in current tax systems, comparison of states from the view of their tax systems
• International taxation of incomes and property
• Conventions for avoidance of double taxation – purpose, model tax treaties, content and rules imbeded in the conventions for avoidance of double taxation
• Harmonization of tax systems in the EU - the relevant legal documents, current status and future plans (emphasis put on the issue of direct taxes)
• 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
• Transfer pricing

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 planning and optimization.

Participation at the lectures is not obligatory.

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)
NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-682-3.
OECD (2017), Model Tax Convention on Income and on Capital: Condensed Version 2017, OECD Publishing, Paris. Dostupné z: http://dx.doi.org/10.1787/mtc_cond-2017-en.
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů
Směrnice Rady 2006/112/ES ze dne 28. listopadu 2006 o společném systému daně z přidané hodnoty, ve znění pozdějších změn

KUBÁTOVÁ, Květa. Daňová teorie a politika. 6., aktualizované vydání. Praha: Wolters Kluwer, 2015. ISBN 978-80-7478-841-3.
DRÁBOVÁ, Milena, Olga HOLUBOVÁ a Milan TOMÍČEK. Zákon o dani z přidané hodnoty: komentář. 6. aktualizované vyd. Praha: Wolters Kluwer, 2015. 969 s. ISBN 978-80-7478-740-9. (event. aktuálnější znění, vydáváno s určitou pravidelností)
ŠIROKÝ, Jan, Regína STŘÍLKOVÁ a Michal KRAJŇÁK. Trend, development, role and importance of corporate taxes in the EU. Brno: CERM, 2016. ISBN 978-80-7204-940-0.
LANG, Michael, Pasquale PISTONE, Josef SCHUCH a Claus STARINGER. Introduction to European tax law on direct taxation. 2nd ed. Wien: Linde, 2010, 223 s. ISBN 978-3-7073-1764-0.
ŠIROKÝ, Jan a Regína STŘÍLKOVÁ. Trend, development, role and importance of VAT in the EU. Brno: CERM, 2015. ISBN 978-80-7204-908-0.
GALOČÍK, Svatopluk a František LOUŠA. DPH a účtování: přeprava, dovoz, vývoz, služby. 7. aktualizované vyd. Praha: Grada Publishing, 2017. ISBN 978-80-247-5838-1.
Base erosion and profit shifting. Availablet at: http://www.oecd.org/tax/beps/.

26 hours, compulsory