MV860K International Tax Law

Právnická fakulta
jaro 2019
Rozsah
0/1/0. 5 kr. Ukončení: k.
Vyučující
Dr hab. Ziemowit Kukulski (přednášející), prof. JUDr. Ing. Michal Radvan, Ph.D. (zástupce)
Garance
prof. JUDr. Ing. Michal Radvan, Ph.D.
Právnická fakulta
Kontaktní osoba: Mgr. Věra Redrupová, B.A.
Dodavatelské pracoviště: Právnická fakulta
Rozvrh seminárních/paralelních skupin
MV860K/01: Po 6. 5. 12:00–13:40 025, 14:00–15:40 025, Čt 9. 5. 10:00–11:40 S126, Pá 10. 5. 8:00–9:40 124, 10:00–11:40 124
Předpoklady
MP702Z Finanční právo I || OBOR(MUS) || OBOR(MUSPraF)
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 30 stud.
Momentální stav registrace a zápisu: zapsáno: 0/30, pouze zareg.: 0/30
Mateřské obory/plány
předmět má 37 mateřských oborů, zobrazit
Cíle předmětu
At the end of the course students should be able to:
a) understand and explain the differences between double taxation in juridical and economic sense, as well as indicate the means for the elimination of both phenomenons and understand the role and impact of international organizations, such as the OECD, the UN and the EU on the development of international tax law;
b) to work with the information on double taxation conventions on income and capital as well as on other types of tax treaties;
c) to create tax planning policy schemes related with double taxation and its elimination;
d) to make reasoned decision about place of business activity taking into account the exchange of tax information, mutual agreement procedure and assistance in collection of taxes provisions contained in double tax treaties;
e) to make deductions based on acquired knowledge with respect to taxation of business activity, taxation of passive investment income, taxation of realized and non-realized capital gains as well income from employment;
f) to interpret international tax treaties law provisions, courts’ decisions and commentaries to tax treaties.
Osnova
  • 1. Introduction to the law of international tax treaties
  • 2. Concept of international double taxation and means for its elimination
  • 3. Types of tax treaties in countries’ treaty practice
  • 4. Role of the international organizations (OECD, UN, EU) in the field of development of international tax law
  • 5. Structure, goals, content of the OECD Model Convention on Income and Capital and the UN Model Convention for the Elimination of Double Taxation between Developed and Developing Countries and their impact on countries tax treaty practice
  • 6. Main features of Polish tax treaty practice
  • 7. The Multilateral Instrument (MLI) its impact on the double tax conventions.
Literatura
  • See Teacher’s Information for full details
Výukové metody
lectures, discussions
Metody hodnocení
Written essay
Vyučovací jazyk
Angličtina
Informace učitele
Literature:
1. Lang M., Introduction to the Law of Double Taxation Conventions, IBFD, 2010
2. Lang M., History of Tax Treaties, IBFD, 2011
3. Lang M., Recent Tax Treaty Developments Around the Globe, Vienna, 2009
4. Maisto G., ax Treaties and Domestic Law, vol. II, IBFD, 2009
5. Shelton N., Interpretation and Application of Tax Treaties, LexisNexis, 2004
6. OECD Model Tax Convention on Income and on Capital. Condensed version 2014 and Key Tax Features of Member Countries 2014, IBFD, 2014
7. Rust A., Double Taxation within the European Union, Wolters Kluwer , 2011
8. Beker P., Double Taxation Conventions, Sweet &Maxwell, 2005
9. Pistone P., The Impact of Community Law on Tax Treaties, Kluwer, 2002
10. Ammatuci A., International Tax Law, Wolters Kluwer, 2012
11. The OECD Multilateral Instrument for Tax Treaties: Analysis and Effects, Edited by Michael Lang, Pasquale Pistone, Alexander Rust , Josef Schuch, Claus Staringer, Wolters Kluwer International 2018.
Další komentáře
Studijní materiály
Předmět je vyučován jednorázově.
Předmět je zařazen také v obdobích jaro 2017.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.muni.cz/predmet/law/jaro2019/MV860K