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Lecturer(s)
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Kydlíčková Irena, Ing. Ph.D.
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Pfefferová Vladislava, doc. Ing. Ph.D.
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Course content
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General Introduction to International Taxation - Basic Principles, International exchange of information, Economic aspects of tax residence and non-resident status - domestic adjustment / adjustment under double taxation treaties, Economic view of a permanent establishment - specifics, destination, taxation, Taxation of business profits, Taxation of passive income - dividends, interest, royalties, Transfer Pricing Issues, Documentation, Cross-border tax checks, common tax base, Social, health insurance in an international context, Taxation of income from employment, Taxation of the independent profession, artists, athletes, Methods of avoiding double taxation. Moore Stephens' tax experts are involved in teaching.
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Learning activities and teaching methods
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- Contact hours
- 26 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Team project (50/number of students)
- 12 hours per semester
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| prerequisite |
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| Knowledge |
|---|
| - to explain the basic principles of taxation in the Czech Republic, |
| - to understand basic terminology, |
| Skills |
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| - to apply basic knowledge about taxes in the Czech Republic, |
| Competences |
|---|
| N/A |
| N/A |
| learning outcomes |
|---|
| Knowledge |
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| - issues of international exchange of information, economic aspects of tax residence, permanent establishments and taxation of profits of the company, |
| - Taxation of passive income, transfer pricing, cross-border tax control, income tax, independent occupation and double taxation methods. |
| Skills |
|---|
| - to propose optimization of taxes in the context of the Czech tax system and in terms of double taxation treaties. |
| - to focus on social and health insurance in an international context. |
| Competences |
|---|
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture supplemented with a discussion |
| Self-study of literature |
| Task-based study method |
| Skills |
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| Lecture supplemented with a discussion |
| Task-based study method |
| Competences |
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| Lecture with visual aids |
| Self-study of literature |
| Task-based study method |
| assessment methods |
|---|
| Knowledge |
|---|
| Test |
| Skills |
|---|
| Test |
| Competences |
|---|
| Test |
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Recommended literature
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Daňové zákony v platném znění.
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Skalická, Hana. Mezinárodní daňové vztahy. 3. aktualizované vydání. 2016. ISBN 978-80-7552-400-3.
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Široký, Jan. Základy daňové teorie s praktickými příklady. 2., aktualizované vydání. 2016. ISBN 978-80-7552-315-0.
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Vlastimil Sojka a kol. Smlouvy o zamezení dvojího zdanění a zákon o daních z příjmů. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-688-5.
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