International taxation

  • Credits: 6
  • Ending: Examination
  • Range: 2P + 2C
  • Semester: winter
  • Year: 1, 2
  • Faculty of Economics and Finance

Teachers

Included in study programs

Finance and Taxes

Teaching results

After completing the subject students should get:
1. Knowledge and understanding:
• understand the principles and concepts of international taxation of income and property legal and individual and their application in praxis,
• compare and analyse different types of income legal and individual entity with the emphasis on cross-border forms of income and correctly state the extent of tax liability of legal and individual entity,
• identify different invoice tools OECD and understand their effect on legal and individual entity processes during transaction of profit between countries.
2. Practical attributions:
• the ability to apply basic theoretic concepts of taxation of income legal and individual entity in international environment,
• the ability to define income tax base and calculate tax liability of legal and individual entity during cross-border income,
• the ability to identify the impact of taxation legal and individual entity in international environment on competitiveness economies.
3. Skills:
• the ability to apply gained knowledge and skills when solving theoretic and practical problems in the area of taxing cross-border income of individual and legal entity,
• the ability to summarize results and alternative possibilities of the results of created situation when taxing cross-border income of individual and legal entity and accept effective solutions,
• the ability to work alone and also in a team (teamwork),
• integrate the knowledge into own conclusion and accept the right decision from many different solutions.

Indicative content

1 Modelled agreement OECD as a basis in the area of international taxation with a focus on income tax.
2 Modelled agreement OECD as a basis in the area of international taxation with a focus on property tax.
3 Agreement tools OECD in a fight against erosion of tax base and movement of profit (ATAD, BEPS).
4 Rules of fight against practices of avoiding tax liability.
5 Taxation of individual income with emphasis on cross-border forms of income.
6 The role of legal entity at national and international level (the rules of low capitalisation, controlled foreign companies)
7 Legal entity with limited tax likability - continuous business.
8 Tax base and tax responsibility of legal entity in international environment.
9 Process and the rules of transfer valuation.
10 Taxation of dividend individual and legal entity at national and international level.
11 Tax system and its impact on competitiveness of economies in international environment.
12 The impact of digitalisation and electronic communication in the context of international taxation.
13 Cooperation of tax authorities in the area of exchanging information at international level.

Support literature

ZÁKLADNÁ
1. MILLER, Angharad and OATS Lynne and MULLIGAN Emer: Principles of International Taxation. London: Haywards Heath : Bloomsbury Professional, 2017. - 847 p., 2017. ISBN 978-1-5265-0169-1 , 978-1-52650-169-1 (pb).
2. Model Tax Convention on Income and on Capital: Condensed Version 2017. OECD Publishing, 2017.
3. OECD (2015), BEPS Action Plan. Reports. OECD Publishing, Paris.
ODPORÚČANÁ
4. OECD Transfer Pricing Guidline for MNEs and Tax Administrators. OECD, July 2017.
5. Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting ;
6. DOENBERG, R. L. International taxation in nutshell . 13th Edition . West Academic Publishing; 13th edition (January 18, 2023) . 978-1636590578 . 706p.
7. AVI-YONAH , Reuven S. . Advanced introduction to international tax law, Second edition. Elgar advanced introductions series, 2019
8. HASSE, F. (ed.) and KOFLER, G. (ed.). The Oxford Handbook of International Tax Law . Oxford University Press , 2023) . ISBN 978-0192897688 . 1184 p.
9. LYMER, A. , HASSELDINE, J. The International Taxation System. Springer New York, NY. ISBN978-1-4020-7157-7 .
10. SHELDON, N. Interpretation and Application of Tax Treaties . Bloomsbury Professional, 2011. ISBN 978-1845-9234-19. 700p.
11. ROHATGI, R. Basic International Taxation Second Edition Volume I : Principles . ‎ Taxmann Allied Services Pvt Ltd; 8, 2007 . ISBN 978-8174967329 . 467p.
12. ROHATGI, R. Basic International Taxation Second Edition Volume II : Practice . ‎ Taxmann Allied Services Pvt Ltd; 8, 2007 . ISBN 978-81-7496-982-8 . 467p.
13. WATTEL, P. J., MARRES, O., VERMUELEN , H . European Tax Law . Kluwer, 2018 ;
11. HELMINEN, M. : EU Tax Law – Direct Taxation 2019 . IBFD, 2019 ;
12. PISTONE, P. , WEBER, D: Taxing the Digital Economy . The EU Proposals and Other Insights. IBFD, 2019
13. RUSSO, R. (ed) . Fundamentals of International Tax Planning. IBFD, 2007 ;
14. FERNANDE, S. M. : International Double Taxation of Interest. Assessing Recent Developments in Thin Capitalization Regimes . IBFD, 2019 ;
15. MAISTOM, G. New Trends in the Definition of Permanent Establishment . IBFD, 2019 ;
16. LAUKKANEN, A., PISTONE, P , GOEDE. J. Special Tax Zones in the Era of International Tax Coordination . IBFD, 2019 ;
17. JIMÉNEZ, A. M .The External Tax Strategy of the EU in a Post-BEPS Environment . IBFD, 2019 ;
18. EY. Worldwide Corporate Tax Guide 2022 . (PDF : https://www.ey.com/en_gl/tax-guides/worldwide-corporate-tax-guide)
19. PwC. Worldwide Tax Summaries - Corporate Taxes . (PDF : https://taxsummaries.pwc.com/archives)
20. 595 Act of 4 December 2003 on Income Tax . Collection of Laws of the Slovak Republic Year 2003. Act No. 595/2003 Coll., as of December 4, 2003 on Income Tax Act. https://www.mfsr.sk/files/archiv/priloha-stranky/4410/17/Income-Tax-Act-No-5952003-Coll-as-later-amended.pdf
21. Pocket Tax Book 2023 . A Practical Guide to the Slovak Tax System . (PDF : https://www.pwc.com/sk/en/assets/PDFs/digital-pocket-tax-book.pdf)
22. DELOITTE. International tax Slovakia Highlights, 2023 . Tax guides and highlights . https://dits.deloitte.com/#TaxGuides .
23. PwC. Pocket TaX Book. A Practical Guide to the Slovak Tax System. (PDF : https://www.pwc.com/sk/en/assets/PDFs/digital-pocket-tax-book.pdf) https://www.pwc.com/sk/en/publications-and-research/pocket-tax-book-2023.html
24. PwC. Slovakia. Tax summaries. https://taxsummaries.pwc.com/slovak-republic/corporate/significant-developments

Requirements to complete the course

Continuous terminal project, final written examination
Student assessment includes:
30% continuous terminal project
10% active participation in practice
60% final written examination

Student workload

Total study load (in hours):
Total student work-load for 6 credits (6 x 26) = 156 hours include:
participation in lectures 26 hours
participation at practice 26 hours
preparation for lectures 10 hours
preparation for practices 15 hours
preparation for terminal assessment 30 hours
preparation for examination 49 hours

Language whose command is required to complete the course

english

Date of approval: 11.03.2024

Date of the latest change: 20.09.2023