- Have a solid knowledge of the position of entrepreneurs in national and international tax systems;
- Have a solid knowledge and understanding of different areas of tax law regulating the position of entrepreneurs, i.e. national and international tax law, European tax law, Tax treaties;
- Have an understanding of the importance of taxation for public finance;
- Have an understanding of the respective aims, coherence and interrelatedness relevant areas of international tax law as well as the correlations between national and international tax law;
- Have a solid knowledge and understanding of the differences between the various systems of taxation and its impact on entrepreneurs.
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The emphasis of this course lays on fundamentals of the taxation of business profits. The following specific topics will be addressed:
1. General principles of taxation;
a. Why taxation (public finance) / policy aims;
b. Various forms of taxes;
c. Resident and non-resident taxpayers;
d. Organization of the tax administration;
e. Assessment or self-assessment;
f. Objections and appeals.
2. Taxation of business profits:
a. Private persons;
b. Legal entities;
c. Profit calculation;
i. Accounting principles;
ii. Transfer pricing;
iii. Participation exemption;
d. Taxation of profits from a permanent establishment;
3. Withholding taxes
a. Salaries withholding tax
i. Resident employees;
ii. Non-resident employees
b. Dividend withholding tax
4. Competition with foreign tax jurisdictions
a. Tax Treaties;
b. EU tax law.
The course will consist of 12 lectures.
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