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Terminated in academic year 2014/2015

International taxation and consultancy in the field of taxation

Type of study Follow-up Master
Language of instruction Czech
Code 117-0046/02
Abbreviation MZP
Course title International taxation and consultancy in the field of taxation
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Zuzana Rylová, Ph.D.

Subject syllabus

1.Introduction to problems of international double taxation, its causes, consequences of international double taxation, forms of tax evasion internationally, tax havens,
2.Agreement on the avoidance of double taxation, exchange of information, setting personal tax jurisdiction, taxation of non-residents - income from employment
3.Taxation of non-residents - income from business carried on through a permanent establishment, dividends, interest, royalties, and other types of income
4.Analysis of treaties for avoidance of double taxation with Slovakia
5.Taxation of income generated abroad tax residents
6.Methods for elimination of double taxation
7.Introduction to transfer pricing for multinational companies
8.Introduction to the tax consultancy organization studies, literature, basic tax concepts, profession tax consultant, tax law advice, Chamber of Tax Advisers, Activities KDP ČR, Statutes, Disciplinary Procedure, Test Procedure
9.Practical examples - the tax on personal income
10.Practical examples - the tax on corporate income
11.Practical examples - Accounting
12.Practical examples - value added tax

Literature

SHAXSON, Nicholas. Treasure Islands: Dirty money, tax haven and the men who stole the world. Vintage Books, 2012. 332 p. ISBN 987-0-099-54172-1.

Advised literature

CLAYTON, Patricia. Forming a Limited Company: A Particial Guide to Legal Requirements and Procedures. London: KonagPage, 2008. 256 p. ISBN 978-07494-5304-6 .