Infopaket

Tax management of international enterprise

ВК 2.3

Вибіркова дисципліна для ОП

Second

2023/2024

2 Semester

3

To know: the fundamentals of international taxation; tendencies and problems of application of methods of international tax planning in the context of international tax relations; the basic provisions of the OECD and UN tax model conventions; the methods of developing schemes to minimize the taxation of MNCs in different jurisdictions; the tools of international tax planning; the features of different approaches to combat corporate tax planning by the state; the nature and possible consequences of BEPS. To be able: to correctly choose the tax strategy of the MNC within the current tax legislation; to develop optimization schemes using cross-border intergroup holdings; to apply transfer pricing after the implementation of BEPS initiatives; to apply the benefits of intellectual property to reduce group taxation after the introduction of BEPS initiatives; to use different funding schemes in the context of their taxation after the implementation of BEPS initiatives.

Full-time form

1. Mastery of general material on microeconomics, macroeconomics, world economy, accounting and financial analysis. 2. Existence of skills of calculation of direct and indirect taxes, using Excel. 3. Availability of information retrieval skills on the Internet, knowledge of English.

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

1. Fundamentals of International Tax Planning. Russo R. (ed.). Amsterdam: IBFD, 2007. 244 р. 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, seminar, individual work

Oral answers, business cases (max. - 50 points). Individual work (max. - 30 points). Modular test (test) (max. - 20 points)

Ukrainian