(in Polish) Międzynarodowe prawo podatkowe

obligatory courses

Classroom

The aim of the course is to familiarize students with the most important solutions in the area of international tax law

1. Avoidance of international double taxation

- conditions for international double taxation

- types of international double taxation avoidance

- measures to avoid international double taxation

- methods of avoiding international double taxation

- avoidance of international double taxation on active income

- avoidance of international double taxation on passive income

- OECD Model Convention

2. Tax oases (havens).

- definition and examples

- characteristics

- methods of use

3. BEPS Initiative

- historical view

- causes

- target

- effects

- activities covered by the BEPS project

- implementation of the BEPS project in Poland and worldwide

4. Tax harmonization in the EU

- the concept of harmonization

- principles of operation of the directive

- features of tax harmonization

- scope of tax harmonization

- VAT harmonization

- harmonization of excise duty

- harmonization of income taxes

- harmonization of other taxes

- adapting Polish solutions to EU requirements

5. Tax systems of EU countries

- common features of the tax systems of EU countries

- system of taxation of income of natural persons

- corporate income taxation system

- VAT system

- excise tax system

6. Polish tax solutions in the international context

- Transfer prices

- exclusion from tax deductible costs

- controlled foreign entity

- income from unrealized profits

- tax on transferred income

- tax schemes

Basic literature

Materials for listeners prepared by the lecturer.

R. Wolański, System podatkowy Zarys wykładu, Wolters Kluwer, Warszawa 2020

Additional literature

Modelowa Konwencja OECD w sprawie podatku od dochodu i majątku. Wersja skrócona, Wolters Kluwer, Warszawa 2014

J. Banach, Polskie umowy o unikaniu podwójnego opodatkowania, C.H. Beck, Warszawa 2000

Student after completing the course:

In terms of knowledge:

K_W01 Knows and understands in-depth research methodology and terminology in the field of international tax law

K_W02 Knows and understands in-depth the principles, procedures and practices relating to international tax law

K_W03 Knows and understands in-depth theories and economic models regarding international tax law

K_W04 Knows and understands in-depth legal regulations regarding international tax law

K_W05 Knows and understands complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on international tax law

In terms of skills:

K_U01 Is able to use the theory of the discipline of management and quality science and complementary sciences (economics and finance, legal sciences) to recognize, diagnose and solve problems related to international tax law, using the appropriate selection of sources and adapting existing or developing new methods.

K_U02 Is able to correctly interpret complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on international tax law, using the appropriate selection of sources.

K_U03 Is able to independently and collectively prepare analyses, diagnoses and reports on complex and unusual problems related to international tax law and present them communicatively, also in English - using IT and communication tools.

In terms of attitudes:

K-K01 Ready to assess and critically approach complex situations and phenomena related to international tax law

K_K03 Is ready to comply with and develop professional ethical standards related to international tax law.

Written assessment in the form of a multiple-choice test.

Marking criteria:

You can get 15 points in the test. Negative and half points are not used when assessing the pass.

Rating scale:

• up to 5 points - grade 2.0

• 6-7 points - grade 3.0

• 8 points - grade 3.5

• 9-10 points - grade 4.0

• 11 points - grade 4.5

• 12-15 points – grade 5.0