PrF:MVV281K Digital Economy - Course Information

MVV281K The International Tax Challenges of Digital Economy

Extent and Intensity

0/1/0. 5 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Dr. Soraya Rodríguez Losada (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)

Guaranteed by

prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law

Timetable of Seminar Groups

MVV281K/01: Tue 14. 5. 10:00–11:40 025, 12:00–13:40 025, Wed 15. 5. 8:00–9:40 025, Thu 16. 5. 14:00–15:40 025, 16:00–17:40 025

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 1/30, only registered: 0/30

fields of study / plans the course is directly associated with

• History of the Law and Roman Law (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (Eng.) (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• International and European Law (Eng.) (programme PrF, D-TPV4) (2)
• International and European Law (programme PrF, D-TPV4) (2)
• Private International Law (Eng.) (programme PrF, D-TPV4) (2)
• Private International Law (programme PrF, D-TPV4) (2)
• Multidisciplinary studies (programme CST, KOS)
• Multidisciplinary studies (programme PrF, KOS)
• Civil Law (programme PrF, D-TPV4) (2)
• Commercial Law (programme PrF, D-TPV4) (2)
• Labour Law (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (Eng.) (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
• Law (programme PrF, M-PPV)
• Administrative and Environmental Law (programme PrF, D-TPV4) (2)
• Theory of Law (programme PrF, D-TPV4) (2)
• Criminal Law (programme PrF, D-TPV4) (2)
• Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)

Learning outcomes

At the end of the course, the student should be able:
- To understand and explain international tax principles applied to the taxation of companies.
- To understand the main tax challenges posed by digital economy.
- To analyze different options suggested by the OECD and the European Commission to deal with these difficulties.
- To analyze different unilateral measures implemented by certain countries to tax digital economy.

Syllabus

• 1. Introduction to the concepts of digital economy and electronic commerce.
• 2. Tax treaty characterisation of income derived from new business models.
• 3. OECD / G20 Base Erosion and Profit Shifting Project: it’s influence in digital economy.
• a. Introduction to the BEPS Action Plan.
• b. The obsolescence of the permanent establishment concept.
• c. A new nexus based on the concept of significant economic presence: the digital permanent establishment.
• d. The introduction of a withholding tax on digital transactions.
• e. The introduction of an equalisation levy and other defensive measures implemented by some countries.
• 4. The EU digital tax package on taxing the digital economy.
• 5. Next goals: destination-based corporation tax?

Literature

• RODRÍGUEZ LOSADA,, S., The impact of BEPS on digital economy: an analysis of action 1. Strada international taxation. Francis Lefebvre. 2018.

Teaching methods

lessons with discussion

Assessment methods

oral exam

Language of instruction

English

Further Comments

Study Materials
The course is taught only once.

• Enrolment Statistics (recent)
  
• Permalink: https://is.muni.cz/course/law/spring2019/MVV281K