Infopaket

International tax management

ВК 3.4

Вибіркова дисципліна для ОП

First

2023/2024

7 Semester

4

1. To know the fundamentals of international taxation 2. To know trends and problems of application of methods of the international tax planning in the context of the international tax relations 3. To know the basic provisions of the OECD and UN tax model conventions 4. To know the methods of developing minimization of MNC taxation in different jurisdictions 5. To know the tools of international tax planning 6. To know the features of different approaches to counteracting corporate tax planning by the state 7. To know the nature and possible consequences of the OECD and G20 BEPS international initiative

Distance form

1. General knowledge on microeconomics, macroeconomics, world economy, accounting and financial analysis 2. Skills of calculation of direct and indirect taxes, use of Excel for this purpose 3. Information retrieval skills on the Internet, knowledge of English.

Module 1. Conceptual bases of tax management of an international enterprise 1. Introduction to the course. Concepts of tax management in the MNC 2. International tax planning as a way to legally minimize the tax burden of an international company 3. Double taxation agreements and international tax optimization 4. Tax strategies of the MNC 5. Offshore companies and offshore jurisdictions in international tax planning Module 2. Practical aspects of tax management of an international enterprise 6. International holding as a method of tax optimization 7. Hybrid tax planning tools 8. Tax planning with the help of intellectual property 9. Tax planning in building an efficient supply system 10. International practice of tax planning regulation. Tax risk management

1. Fundamentals of International Tax Planning. Russo R. (Ed) Amsterdam IBFD.2007. 244 p. 2. Global Corporate Tax Handbook 2021. Global Tax Series IBFD Tax Knowledge Centre. 2021. 1788 p. 3. Global Minimum Taxation? An Analysis of the Global Anti-Base Erosion Initiative. Volume 4 in the IBFD Tax Research Series 2021. 468 p. 4. Oats L., Mulligan E. Principles of International Taxation Bloomsbury Professional 2019. 696 p. 5. Roy Rohatgi on International Taxation. Volume 1:Principles IBFD 2018. 492 p. 6. Schreiber U. International Company Taxation. An Introduction to the Legal and Economic Principles. Springer. 2013. 264 p.

Lecture, seminars, individual work

1. Oral answers, business cases - 50 points (50%) 2. Individual work - 30 points (30%) 3. Module control (test) - 20 points (20%)

Ukrainian