Taxation and tax law 1155-12-F21-0-TaTL

This course shows the fundamental concepts of taxation and provides students winth an overview of standard tax constructions used in developed countries. Special attention is paid to international tax law - the rules and principles that together form the manner in which countries assert and limit their jurisdiction to tax cross-border flows of income and capital gains.
After the course student knows, understands the principles and methods of international tax law. Student can also solve tax problems by collecting and evaluating information from a variety of sources.

1.Definition of tax and tax system. Elements of taxation. Classification of taxes.
2. Sources of domestic and international tax law.
3. Direct taxes
3.1. Elements of direct taxes on the example of selected countries
3.2. Current issues in international tax law.
4. Indirect taxes.
4.1. Elements of indirect taxes on the example of selected countries
4.2. Current issues in international tax law.