International Taxation

  • Credits: 3
  • Ending: Examination
  • Range: 2C
  • Semester: summer
  • Year: 1
  • Faculty of Business Management

Teachers

Included in study programs

General Management

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.

Indicative content

Thematic definition of seminars/exercises:
1. Introduction to the subject, organizational instructions, division of seminar papers, home assignments and examples, repetition
2. Taxation in the conditions of globalization of the economy
3. Problems of international taxation
4. International treaties on the avoidance of double taxation
5. The OECD Model Tax Convention on the avoidance of double taxation, practical applications of international double taxation treaties
6. Transfer pricing, practical applications focused on transfer pricing
7. Forms of business and permanent establishment in international tax relations
8. Presentation of seminar papers on the topic: Brexit - the impact on the tax system of the Slovak Republic
9. Taxation of dividends, royalties as an object of taxation in international tax relations
10. Taxation of income and capital only in the states of residence and income from independent professions
11. Determining the taxation of income and property
12. Economic double taxation
13. Final evaluation of students

Support literature

Basic literature:
1. LÉNÁRTOVÁ, Gizela - DOPIRIAK, Rastislav - PODOLINSKÝ, Vladimír. Medzinárodné zdanenie. Bratislava : Vydavateľstvo EKONÓM, 2003. 236 s. ISBN 80-225-1692-9.
2. LÉNÁRTOVÁ, Gizela. Medzinárodné zdanenie. Bratislava : Vydavateľstvo EKONÓM, 2014. 268 s. ISBN 978-80-225-3772-8.
3. LÉNÁRTOVÁ, Gizela. Harmonizácia daní v Európskej únii. Bratislava : Vydavateľstvo EKONÓM, Bratislava, 2012. 114 s. ISBN 978-80-225-3501-4.
4. Modelová zmluva OECD a Zmluvy o zamedzení dvojitého zdanenia SR s vybranými
krajinami vo svete (napr. SRN, Rakúsko, Maďarsko, ČR, USA a iné)
5. Zákon o dani z príjmov č. 595/2003 Z. z. v znení neskorších predpisov
6. Odporúčané legislatívne normy a dokumenty EÚ a OECD
7. Aktualizované študijné materiály zaslané študentom prostredníctvom e-mailu v priebehu semestra
Supplementary literature:
1. DOERNBERG, R. L. International Taxation in a nutshell. St. Paul, MN : WEST PUBLISHING CO. Thomson Reuters. 2012. 546 s. ISBN 978-0-314-27531-8.
2. OATS, Lynne - MULLIGAN, Emer. Principles of International Taxation. Eighth Edition. Bloomsbury Professional, Tax, 2021. 712 s. ISBN 9781526519559.
3. GARCIA-BERNARDO, Javier - JANSKÝ, Petr. Profit Shifting of Multinational Corporations Worldwide. ICTD Working Paper 119. First published by the Institute of Development Studies in March 2021. ISBN: 978-1-78118-783-8.
4. KOČIŠ, Michal. Úvod do práva transferového oceňovania. Bratislava : Wolters Kluwer, 2015. 246 s. ISBN 978-80-8168-226-1.
5. LÉNÁRTOVÁ, Gizela. Zdaňovanie korporácií a ich akcionárov – ekonomické dvojité zdanenie. In: Ekonomika a manažment: vedecký časopis FPM EUBA. Bratislava, 2010, roč. 7, č. 2, s. 19-36. ISSN 1336-3301.
6. HYRÁNEK, Eduard - ĎURINOVÁ, Ivona. Konkurencia vs. harmonizácia daní z príjmov spoločností v Európskej únii. In 11th Annual International Scientific Conference COMPETITION. Conference. Proceedings of the 11th Annual International Scientific Conference COMPETITION. Jihlava : College of Polytechnics Jihlava, 2019. ISBN 978-80-88064-44-2, pp. 130-143 online.

Syllabus

Thematic definition of seminars/exercises: 1. Introduction to the subject, organizational instructions, division of seminar papers, home assignments and examples, repetition - income tax, definition of income, changes in Act no. 595/2003 Coll. on income tax and all provisions of law in relation to international taxation, determining the residence of taxpayers. 2. Taxation in the conditions of globalization of the economy. Presentation of works on the topic: Specific taxes in the world. Current problems of harmonization of indirect taxation in the European Union. Discussion on works and subject matter. 3. Problems of international taxation. International double taxation: economic and legal double international taxation, methods of avoiding international double taxation - solving partial examples. Presentation of works on the topic: Current problems of corporate tax harmonization in the European Union (CCCTB model). Tax harmonization vs. tax competition. Discussion on works and subject matter. 4. International treaties on the avoidance of double taxation - types, objectives, content of treaties and the procedure for concluding treaties. Solution of complex examples (taxpayer - resident of the Slovak Republic with domestic and foreign income) using methods of avoiding double taxation - filling in e-forms for personal income tax type A and type B. 5. The OECD Model Tax Convention on the avoidance of double taxation, practical applications of international double taxation treaties. Multilateral instrument - its essence and meaning. Comparison of the old and the new international agreement on the avoidance of double taxation concluded between two countries (eg. the agreement of the Slovak Republic with the Netherlands). 6. Transfer pricing, practical applications focused on transfer pricing. Presentation of seminar papers on the topic: Combating tax avoidance in the world and in the EU (BEPS, ATAP, ATAD). Fight against tax fraud, tax evasion and tax havens in the world, the EU and the Slovak Republic. 7. Forms of business and permanent establishment in international tax relations. Tax cases for determining the residence of legal persons and a permanent establishment. Assignment of seminar papers. 8. Presentation of seminar papers on the topic: Brexit - the impact on the tax system of the Slovak Republic (on excise duties and VAT). Discussion on works and subject matter. 9. Taxation of dividends, royalties as an object of taxation in international tax relations. Practical examples of taxation of dividends and royalties. Presentation of a seminar paper on the topic: The impact of the pandemic on the economy and tax systems of the EU. Discussion on works and subject matter. 10. Taxation of income and capital only in the states of residence and income from independent professions - solving tax cases. Presentation of a seminar paper on the topic: Real estate taxation in the European Union, where the owner is a legal entity of the Slovak Republic. Discussion on works and subject matter. 11. Determining the taxation of income and property in individual countries according to Act no. 595/2003 on income tax and international treaties. Dealing with tax cases. 12. Economic double taxation. Presentation of a seminar paper on the topic: Possibilities of trading on the capital market in the EU and the taxation of trading profits. Discussion on works and subject matter. 13. Final evaluation of students - evaluation of home assignments and examples - the obtained points are included in the evaluation at the exam.

Requirements to complete the course

20 % continuous seminar work on the assigned topic, 20 % continuous solution of examples and case studies, 60 % written examination

Student workload

78 h (participation in seminars/exercises 26 h, preparation for seminars/exercises - elaboration of seminar work and elaboration of home assignments 26 h, preparation for exam 26 h)

Language whose command is required to complete the course

Slovak

Date of approval: 09.02.2023

Date of the latest change: 14.05.2022