Czech

4

Students will learn how to calculate the taxes of foreigners operating in the Czech Republic. They will be cognizant of the use of double taxation conventions. There will also be able to propose appropriate steps leading to tax optimization in case of an international element existence. They will be able to draw up both standard tax returns for income tax and tax returns of Czech Republic tax residents having incomes from abroad and also tax returns of Czech Republic tax non-residents having incomes with their source in the Czech Republic.

Knowledge of accounting, financial statements and of Act on Income Taxes.

Not applicable.

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 and its practical applications.
Completion of the course by the written exam, which consists of two main parts:
1)
a) Multiple-choice questions ( 15 questions with 4 sub-questions (A, B, C, D), correctly answered - 0.25 points, the total number of points - 15)
b) open questions (especially basic concepts and issues related to international tax revenues; 5 x 3points.)
2) Solution of examples demonstrating familiarity with the issues (in no small part builds on the knowledge gained from previous studies (problems of income taxation of individuals and legal entities)
Students have to obtain at least 50% of points from each part.
The test is classified according to ECTS.

• General introduction, basic concepts, principles of taxation, legislative regulation (international law, EU law, national law)
• Selected aspects of the tax issues regulations in the Republic, the role of case law
• Convention for avoidance of double taxation in general, their importance and objectives
• Tax residence and its determination in accordance with conventions on avoidance of double taxes and in accordance with Act No. 586/1992 Coll.
• Non-resident taxpayers and taxation of their income from sources in the CR
• Permanent establishment and determination of its tax obligations
• Securing of the tax (purpose, legal regulations, subjects required to perform securing of the tax, determination of amount)
• Taxation of single income types acquired by residents from abroad and by non-residents in connection with the relevant provisions of the conventions on the avoidance of double taxation and Act No. 586/1992 Coll., on income taxes, as amended (income from property sales, rental income, employment income, royalties, dividends, ...).
• Methods to avoid double taxation (purpose, types, possibilities of application, practical examples)
• Foreign exchange rates and their application

Not applicable.

Students will be made familiar with the theory and practical aspects 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 from the tax view. They will learn how to calculate the taxes of foreigners operating in the Czech Republic. They will be cognizant of double taxation conventions and will be able to set the tax liability using relevant methods.

The participation at 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. ISBN 978-80-7552-688-5.
Rylová, V. Mezinárodní dvojí zdanění. 3. vyd. Olomouc : ANAG, 2009. 423 s. ISBN 978-80-7263-511-5.
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění p. p.
Zákon č. 280/2009 Sb., daňový řád, ve znění p. p.
TÝČ, Vladimír. Základy práva Evropské unie pro ekonomy. 7. přepracované a aktualizované vydání. Praha: Leges, 2017. ISBN 978-80-7502-243-1.

Výbor OECD pro fiskální záležitosti. Modelová smlouva o zamezení dvojího zdanění příjmů a majetku. Stručná verze. 1. vyd. Překlad Danuše Nerudová a Kristýna Šimáčková. Praha : Wolters Kluwer ČR, a. s. 431 s. ISBN 978-80-7357-480-2.
Helminem, M. EU Tax Law – Direct Taxation. IBFD : Amsterdam. 406 p. ISBN 978-90-8722-058-7.
TOMÁŠEK, Michal, Vladimír TÝČ a Jiří MALENOVSKÝ. Právo Evropské unie. Vyd. 1. Praha: Leges, 2013, 494 s. ISBN 978-80-87576-53-3.
VYŠKOVSKÁ, Magdaléna. Cizinci a daně: zdaňování příjmů fyzických osob - cizích státních příslušníků v České republice. 4., rozšířené vydání, doplněné o judikaturu, závěry koordinačních výborů, nová nařízení o koordinaci systémů sociálního zabezpečení v EU. Praha: Wolters Kluwer, 2016. ISBN 978-80-7552-285-6.

10 hours, optionally