- 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.
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.