Infopaket

International Tax Management

ОК.13

Обов’язкова дисципліна для ОП

Second

2023/2024

2 Semester

3

Need to know: - theoretical principles of construction and operation of tax systems of foreign countries; - general state, tendencies and directions of development of modern tax systems and the mechanism of tax optimization in separate countries of the world; - basic principles, types and organizational and legal forms of taxation in modern international practice; - ways to reduce tax pressure in various forms of international business; - the ratio of corporate and individual international tax planning; - the powers of the relevant state bodies in the field of taxation in some countries. Gain basic communication skills: in the process of practical application to solve tax problems in some countries around the world in solving group problems-simulations.

The normative academic discipline "International Tax Management" is a component of the cycle of professional training of specialists of educational and qualification level "Master", organically combining previous knowledge and skills of students in professional disciplines. Has a specific practical direction, which qualitatively affects the level of practical training of future specialists in the field of international business. The discipline "International Tax Management" is based on the study of such disciplines as: "International Business", "Diplomatic Support of International Business", "Sectoral Aspects of International Business", "Business Consulting in International Relations", "International Career Management" and etc. The student must have general knowledge of international business, international tax system, micro- and macroeconomics, entrepreneurship

The course consists of two content modules. The first is devoted to the theoretical and methodological foundations of the tax systems of the world, modern world tax policy and taxation and tax burden of international business, the basic principles, types and organizational and legal forms of taxation in modern international practice, ways to reduce tax pressure in various forms of international organization. business, international tax planning using the benefits of transnationalization of international business, etc. The second content module covers aspects and possibilities of corporate international tax planning, characteristics and directions of individual international tax planning, tax competitiveness of European countries in the process of integration, etc.

Lectures, seminars, personnel tasks

The form of final control is a credit. The credit assessment consists of the following aspects: work in practical classes - up to 40 points; essays - up to 10 points; modular tests - up to 20 points. The maximum number of points that a student can score is 100 points.

Ukrainian