Course period: 2.
Year of study: 2.
Compulsory module
Brief module description:
- Tax systems in the world, basic characteristics and principles.
- Taxation in USA.
- Tax systems in selected EU countries.
- Principles of international taxation. The classification of income and the taxation rules.
- The method of avoiding double taxation. The model contract OECD, UNCTAD and the convention for the avoidance of double taxation.
- Globalization, foreign investment and multinational companies - their taxation. Transfer pricing. Tax incentives.
- International tax competition, harmful tax practices. Tax co-operation in the world.
- Information technologies and their impact on changes in taxation, and taxation of electronic commerce.
