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Lecturer(s)
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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.
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Learning activities and teaching methods
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- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Team project (50/number of students)
- 25 hours per semester
- Contact hours
- 39 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 |
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| N/A |
| learning outcomes |
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| 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 |
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| - 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 |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Lecture supplemented with a discussion |
| Task-based study method |
| Self-study of literature |
| Practicum |
| Skills |
|---|
| Lecture supplemented with a discussion |
| Task-based study method |
| Practicum |
| Competences |
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| Lecture with visual aids |
| Task-based study method |
| Practicum |
| assessment methods |
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| Knowledge |
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| Test |
| Project |
| Skills |
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| Test |
| Project |
| Competences |
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| Test |
| Project |
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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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