International Taxation

Teaching results

Knowledge:
Acquisition of theoretical and practical knowledge and understanding of international taxation. Students will get acquainted with the international aspects of taxation in the world - with the impact of globalization on international and national taxation, with harmonization processes in the EU - the current state, problems and trends in both direct and indirect taxation. They will gain an overview of the key problems of international taxation - the basic principles of international taxation, the causes of international double taxation and measures to eliminate it, learn methods of avoiding double taxation (exemption method, credit method, method of including foreign tax in costs), get acquainted with the conclusion of tax treaties, with their objectives, the conclusion process, the OECD Model Tax Convention, the UN Model Tax Convention, the US Model Tax Convention and the Multilateral Instrument as part of the BEPS initiative to combat aggressive tax planning. They will also be acquainted with the ATAP and ATAD directives and other measures that are to eliminate resp. prevent tax avoidance, tax fraud, tax evasion and tax havens in the world and in the EU. Students will also gain knowledge about the issue of transfer pricing - the basic principles in transfer pricing, legislation and methods of transfer pricing, documentation of transfer pricing, forms of business and permanent establishment in international tax relations, taxation of individual income and capital (unlimited taxation). income and capital in the source country, limited taxation of income and capital in the source country, taxation of income and capital in the country of residence), economic double taxation, etc.
Competence:
• effectively use essential information obtained on the basis of a study of the OECD Model Tax Convention, concluded bilateral agreements on the avoidance of double taxation (valid for the Slovak Republic) and domestic tax legislation concerning issues of international taxation,
• use knowledge of legislative standards (OECD, EU, bilateral international treaties and domestic tax legislation),
• apply the methods of avoiding double taxation (the exemption method, credit method)
• apply transfer pricing methods, etc.
Skill:
• ability to apply international aspects of taxation in the world in specific situations in the taxation of business entities that are residents of the Slovak Republic and foreign entities doing business in Slovakia,
• ability to solve basic problems of international taxation of business entities in international tax relations,
• apply the OECD Model Convention in international income and capital taxation,
• be familiar with international tax treaties on the avoidance of double taxation and amendments thereto, which result from a multilateral instrument, etc.