Syllabus
The subject "International taxation and foreign tax systems" covers the following topics:
- Introduction to the issue of foreign taxes and international taxation
- European tax law and harmonization of taxes in the EU
- Tax system in the U.S.A.
- Tax system in Slovakia
- Tax system in Germany
- Conflicts of tax jurisdictions
- International double taxation and unilateral and contractual instruments of its avoidance
- Allocation of taxation right
- Methods of avoiding double taxation
- International conventions for the avoidance of double taxation and their models
- Institute of permanent establishment in international taxation
- Tax regimes of cross-border transactions (dividends, interest, license fees)
- International cooperation in the tax administration
Annotation
This subject provides basic information about application of national tax legislation in the international legal and economical environment. It deals with rules of international taxation, taxation of cross-border transactions and tax law relationships with foreign element in general.
The subject also provides brief information about tax system in the chosen foreign countries with emphasis on the main direct tax, i.e. income tax, and on the general turnover tax as the main indirect tax (value added tax, turnover tax, sales tax etc.). Acquired knowledge during courses of this subject is applied in the Czech tax law legislation and it is compared with the tax system in the Czech Republic.
The main aim of this subject is presentation of general terms, institutes and rules of international taxation as well as presentation of tax systems of chose European and non-European states to students.